Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
