Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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