Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
CBIC has updated the list of authorised officers for food imports under the FSS Act and FSS (Import) Regulations by incorporating five additional points of entry notified by FSSAI. The revised list now covers 171 points of entry across airports, ICDs, SEZs, seaports and land customs stations, with the designated officer varying by location between FSSAI authorised officers and Customs officers such as Superintendents, Appraisers, Inspectors and Examiners. Instruction No. 31/2025-Customs stands modified to that extent, and field formations are directed to sensitise officers accordingly.
CBIC has updated the list of authorised officers for food imports under the FSS Act and FSS (Import) Regulations by incorporating five additional points of entry notified by FSSAI. The revised list now covers 171 points of entry across airports, ICDs, SEZs, seaports and land customs stations, with the designated officer varying by location between FSSAI authorised officers and Customs officers such as Superintendents, Appraisers, Inspectors and Examiners. Instruction No. 31/2025-Customs stands modified to that extent, and field formations are directed to sensitise officers accordingly.
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