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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Unaccounted mobile-accessories turnover may be assessed only for its profit element where purchases and business expenditure are inherent but exact computation is unavailable; the profit addition was limited to 5%, subject to removing overlap. Separate additions for cash salaries and supplier payments were treated as duplicative once trading profit was estimated. Property-booking cash additions required purchaser-specific proof of actual payment; uncorroborated booking sheets, cancellations and lack of recipient confirmation did not establish investment. Cash at company premises was not attributable individually where accounted company cash and business realisations explained it. Physical stock was limited to 5% of the valuation difference after excluding book stock and duplicated sales profit.
Unaccounted mobile-accessories turnover may be assessed only for its profit element where purchases and business expenditure are inherent but exact computation is unavailable; the profit addition was limited to 5%, subject to removing overlap. Separate additions for cash salaries and supplier payments were treated as duplicative once trading profit was estimated. Property-booking cash additions required purchaser-specific proof of actual payment; uncorroborated booking sheets, cancellations and lack of recipient confirmation did not establish investment. Cash at company premises was not attributable individually where accounted company cash and business realisations explained it. Physical stock was limited to 5% of the valuation difference after excluding book stock and duplicated sales profit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
