Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
M/s. JSW Kolkata Container Terminal Private Limited is appointed as custodian and Customs Cargo Service Provider for NSD Berth No. 07 and its back-up area at Kolkata Dock Systems, subject to the Customs Act, 1962 and HCCAR, 2009. The appointment is valid initially for two years, is reviewable or revocable for non-compliance, and cannot commence operations until customs permission is granted after satisfaction of all requirements. The custodian must execute the prescribed bond, bank guarantee and insurance cover, indemnify customs against loss or damage to goods, comply with disposal norms for uncleared or confiscated cargo, and obtain prior permission for any change in its operations contract.
M/s. JSW Kolkata Container Terminal Private Limited is appointed as custodian and Customs Cargo Service Provider for NSD Berth No. 07 and its back-up area at Kolkata Dock Systems, subject to the Customs Act, 1962 and HCCAR, 2009. The appointment is valid initially for two years, is reviewable or revocable for non-compliance, and cannot commence operations until customs permission is granted after satisfaction of all requirements. The custodian must execute the prescribed bond, bank guarantee and insurance cover, indemnify customs against loss or damage to goods, comply with disposal norms for uncleared or confiscated cargo, and obtain prior permission for any change in its operations contract.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
