Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Permission is granted to M/s Airlift Services Pvt. Ltd. to operate bonded trucking services for export cargo between Air Cargo Complex, Mumbai and other notified ACCs, ICDs, CFSs and AFSs in India, subject to consignee authorisation and Customs approval. The permission is issued under the Customs Act, 1962 and is governed by the applicable transshipment provisions, cargo-handling regulations, circulars and public notices. The company's request for exemption from bank guarantee is noted in light of its AEO-LO status and execution of the required bond. The permission remains valid until 30.11.2026 or earlier expiry of the bond.
Permission is granted to M/s Airlift Services Pvt. Ltd. to operate bonded trucking services for export cargo between Air Cargo Complex, Mumbai and other notified ACCs, ICDs, CFSs and AFSs in India, subject to consignee authorisation and Customs approval. The permission is issued under the Customs Act, 1962 and is governed by the applicable transshipment provisions, cargo-handling regulations, circulars and public notices. The company's request for exemption from bank guarantee is noted in light of its AEO-LO status and execution of the required bond. The permission remains valid until 30.11.2026 or earlier expiry of the bond.
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