Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Proper officers must verify applicable licences, permissions, registration certificates and other prescribed particulars against the relevant CDSCO checklist before granting Out-of-Charge for PGA-facilitated imports of cosmetics, drugs and medical devices. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents on e-SANCHIT to support expedited clearance. The verification requirement applies to the seven product categories covered by the prescribed checklists and takes effect immediately.
Proper officers must verify applicable licences, permissions, registration certificates and other prescribed particulars against the relevant CDSCO checklist before granting Out-of-Charge for PGA-facilitated imports of cosmetics, drugs and medical devices. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents on e-SANCHIT to support expedited clearance. The verification requirement applies to the seven product categories covered by the prescribed checklists and takes effect immediately.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
