Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
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