Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
The Commissioner of Customs notified an additional 7,824 SQM of land adjoining M/s Indev Infra Private Limited's existing Container Freight Station as a customs area for unloading imported goods and loading export goods. The notification specifies the added customs area limits by reference to the schedule and map, subject to compliance with the Customs Act, 1962 and applicable government or customs instructions. As a result, the total notified CFS area stands at 45,864 SQM.
The Commissioner of Customs notified an additional 7,824 SQM of land adjoining M/s Indev Infra Private Limited's existing Container Freight Station as a customs area for unloading imported goods and loading export goods. The notification specifies the added customs area limits by reference to the schedule and map, subject to compliance with the Customs Act, 1962 and applicable government or customs instructions. As a result, the total notified CFS area stands at 45,864 SQM.
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