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 ...
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ICD-bound containers selected for scanning may be scanned at a Mobile Scanner regardless of their original allocation to a Drive Through Scanner, without further permission from the Container Scanning Division. Port Terminal Operators must ensure scanning before onward movement: containers from BMCT may use the nearest Mobile Scanner or DTCS02, while other terminals must use the designated Mobile Scanners. Containers reported clean are released under prescribed Customs procedures; suspicious containers must move to the nominated CFS for 100% examination. Operators must maintain records and submit consolidated weekly scanning reports each Monday. The arrangement takes immediate effect.
ICD-bound containers selected for scanning may be scanned at a Mobile Scanner regardless of their original allocation to a Drive Through Scanner, without further permission from the Container Scanning Division. Port Terminal Operators must ensure scanning before onward movement: containers from BMCT may use the nearest Mobile Scanner or DTCS02, while other terminals must use the designated Mobile Scanners. Containers reported clean are released under prescribed Customs procedures; suspicious containers must move to the nominated CFS for 100% examination. Operators must maintain records and submit consolidated weekly scanning reports each Monday. The arrangement takes immediate effect.
Note: It is a system-generated summary and is for quick reference only.
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