Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
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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