Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
The Central Sample Cell at JNCH has prescribed a revised sample collection and dispatch procedure to speed up testing of EXIM consignments. CSC officers will visit CFSs twice daily, except on second Saturdays, Sundays and public holidays, and samples for CRCL and Textile Committee Laboratories will be deposited the same day in two batches by 1 PM and 5 PM. Samples for laboratories outside the Mumbai Metropolitan Region, and for local laboratories that do not arrange collection, must be sent through Customs authorised courier the same evening. Courier and testing charges are to be borne and paid in advance by the importer, customs broker or CFS, and collection will proceed only after payment confirmation.
The Central Sample Cell at JNCH has prescribed a revised sample collection and dispatch procedure to speed up testing of EXIM consignments. CSC officers will visit CFSs twice daily, except on second Saturdays, Sundays and public holidays, and samples for CRCL and Textile Committee Laboratories will be deposited the same day in two batches by 1 PM and 5 PM. Samples for laboratories outside the Mumbai Metropolitan Region, and for local laboratories that do not arrange collection, must be sent through Customs authorised courier the same evening. Courier and testing charges are to be borne and paid in advance by the importer, customs broker or CFS, and collection will proceed only after payment confirmation.
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