Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
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