Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Chennai Container Terminal Pvt Ltd's O Yard CFS is appointed custodian under section 45(1) for imported goods landed at Kamarajar Port and received at the CFS until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions. The appointment takes effect on 30 September 2026.
Chennai Container Terminal Pvt Ltd's O Yard CFS is appointed custodian under section 45(1) for imported goods landed at Kamarajar Port and received at the CFS until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions. The appointment takes effect on 30 September 2026.
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TaxTMI 
TaxTMI 
of 4918 
