Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
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Import bonded trucking permission authorises air-import cargo transshipment by road from the Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, CFSs and ICDs, exclusively in closed-body trucks secured with ECTS seals. The operator's bank guarantee requirement is waived based on its prior transshipment volume, while an import transshipment bond remains in place. Bond liability is debited when cargo is collected and restored upon Customs handover at destination. The operator remains liable for shortages or pilferage, including the value of goods, applicable interest, penalty and cess. Permission remains effective for one year or bond validity, whichever ends earlier, and is renewable subject to compliance or withdrawable after notice.
Import bonded trucking permission authorises air-import cargo transshipment by road from the Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, CFSs and ICDs, exclusively in closed-body trucks secured with ECTS seals. The operator's bank guarantee requirement is waived based on its prior transshipment volume, while an import transshipment bond remains in place. Bond liability is debited when cargo is collected and restored upon Customs handover at destination. The operator remains liable for shortages or pilferage, including the value of goods, applicable interest, penalty and cess. Permission remains effective for one year or bond validity, whichever ends earlier, and is renewable subject to compliance or withdrawable after notice.
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