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...
National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, notices, and schedules. Uploaded PDF records must meet file-integrity and malware-screening requirements, while designated users control public visibility of published records.
National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, notices, and schedules. Uploaded PDF records must meet file-integrity and malware-screening requirements, while designated users control public visibility of published records.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
