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...
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Sea Arrival Manifest amendments under SCMTR require a Cargo Summary Notification to have been filed first. Before Sea Entry Inwards, a CSN amendment may be processed directly if no SAM exists; where SAM has been filed, the amended CSN must be followed by a SAM Amendment. Direct SAM-level amendments before SEI also take effect without officer approval. CSN data may be changed except the VCN or rotation number, while CSN deletion after SAM filing requires jurisdictional Customs action. After SEI, CSN changes require an SCA followed by SAA, and direct SAM changes require SAA; both take effect only upon Customs officer approval. CSN-SAM mismatches trigger validation errors, and Error 700 requires refiling.
Sea Arrival Manifest amendments under SCMTR require a Cargo Summary Notification to have been filed first. Before Sea Entry Inwards, a CSN amendment may be processed directly if no SAM exists; where SAM has been filed, the amended CSN must be followed by a SAM Amendment. Direct SAM-level amendments before SEI also take effect without officer approval. CSN data may be changed except the VCN or rotation number, while CSN deletion after SAM filing requires jurisdictional Customs action. After SEI, CSN changes require an SCA followed by SAA, and direct SAM changes require SAA; both take effect only upon Customs officer approval. CSN-SAM mismatches trigger validation errors, and Error 700 requires refiling.
Note: It is a system-generated summary and is for quick reference only.
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