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...
ISPHL has been appointed as Custodian and Customs Cargo Service Provider for Berth No. 04 at Haldia Dock Complex, including the back-up area, rail corridor and conveyor structures, under the Customs Act, 1962 and HCCAR, 2009. The appointment is for five years from the date of the public notice, subject to compliance with customs law and periodic review, suspension or cancellation for default. ISPHL must comply within 15 days, execute a custodian bond and bank guarantee, provide insurance coverage, and indemnify the customs authorities against loss or damage to imported goods during handling. No separate commencement order will issue because operations have continued since 2002.
ISPHL has been appointed as Custodian and Customs Cargo Service Provider for Berth No. 04 at Haldia Dock Complex, including the back-up area, rail corridor and conveyor structures, under the Customs Act, 1962 and HCCAR, 2009. The appointment is for five years from the date of the public notice, subject to compliance with customs law and periodic review, suspension or cancellation for default. ISPHL must comply within 15 days, execute a custodian bond and bank guarantee, provide insurance coverage, and indemnify the customs authorities against loss or damage to imported goods during handling. No separate commencement order will issue because operations have continued since 2002.
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