Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Inter-CFS transfer of export cargo after grant of a Let Export Order may proceed without Customs escort if the cargo moves directly from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The receiving CFS must verify the seal before de-stuffing, re-stuffing, or further consolidation, as applicable. All other requirements governing inter-CFS transfer of export cargo remain unchanged. The amended procedure takes effect immediately.
Inter-CFS transfer of export cargo after grant of a Let Export Order may proceed without Customs escort if the cargo moves directly from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The receiving CFS must verify the seal before de-stuffing, re-stuffing, or further consolidation, as applicable. All other requirements governing inter-CFS transfer of export cargo remain unchanged. The amended procedure takes effect immediately.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
