Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
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 4915 
