Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Direct Port Delivery container clearance remains subject to a normal 48-hour limit from landing at the port terminal. Sundays and holidays observed by the Port and Customs are excluded when calculating that period, while Saturdays remain included. Containers not cleared within the applicable period will be shifted by rail to the designated CFS within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers will be treated as ordinary, non-DPD containers. All other DPD and Direct Port Entry procedures remain unchanged, with immediate effect.
Direct Port Delivery container clearance remains subject to a normal 48-hour limit from landing at the port terminal. Sundays and holidays observed by the Port and Customs are excluded when calculating that period, while Saturdays remain included. Containers not cleared within the applicable period will be shifted by rail to the designated CFS within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers will be treated as ordinary, non-DPD containers. All other DPD and Direct Port Entry procedures remain unchanged, with immediate effect.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
