Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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