Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Screen Protectors for smartphones are added to the Schedule of the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021. They must conform to Indian Standard IS 19348:2025, Glass Screen Protector - Specification, under the compulsory registration framework from 1 April 2027. Customs field formations must take the amendment into account for necessary implementation action.
Screen Protectors for smartphones are added to the Schedule of the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021. They must conform to Indian Standard IS 19348:2025, Glass Screen Protector - Specification, under the compulsory registration framework from 1 April 2027. Customs field formations must take the amendment into account for necessary implementation action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
