Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Permissions are to be granted on priority by the jurisdictional Assistant/Deputy Commissioner after verification, with prior consent required where cargo moves through multiple Customs stations and under Customs control during transit. Custodians must ensure safe custody, accounting and reporting of discrepancies. For export cargo already cleared at ICDs and lying at gateway ports, cancellation of LEO/Shipping Bill may be allowed on exporter's request, with movement out of the port permitted for return or re-routing. The facility remains in force till 15.04.2026.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Permissions are to be granted on priority by the jurisdictional Assistant/Deputy Commissioner after verification, with prior consent required where cargo moves through multiple Customs stations and under Customs control during transit. Custodians must ensure safe custody, accounting and reporting of discrepancies. For export cargo already cleared at ICDs and lying at gateway ports, cancellation of LEO/Shipping Bill may be allowed on exporter's request, with movement out of the port permitted for return or re-routing. The facility remains in force till 15.04.2026.
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