Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
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Wrongful linkage of an individual's PAN to company bank accounts removed the factual basis for scrutiny where the account transactions were neither related nor attributable to that individual. Tax liability and consequential penalty could not be imposed on transactions belonging to the company. The assessment, penalty and demand orders, together with the revisional order, were set aside, without affecting other aspects of the matter.
Wrongful linkage of an individual's PAN to company bank accounts removed the factual basis for scrutiny where the account transactions were neither related nor attributable to that individual. Tax liability and consequential penalty could not be imposed on transactions belonging to the company. The assessment, penalty and demand orders, together with the revisional order, were set aside, without affecting other aspects of the matter.
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