Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
JSW JNPT Liquid Terminal Private Limited's appointment as custodian and Customs Cargo Service Provider for imported liquid cargo at Liquid Berths LB-03 and LB-04 is renewed for five years from 24 October 2026, unless earlier suspended or revoked. Its custody extends until cargo is delivered through approved pipelines to authorised liquid tank farms. The approval is limited to the designated berths and does not permit new pipelines, tank farms, Customs Area alterations, or changes in cargo-handling arrangements without prior Customs permission. Continued approval requires compliance with customs cargo-handling requirements, valid insurance, security and statutory approvals, and a valid port concession.
JSW JNPT Liquid Terminal Private Limited's appointment as custodian and Customs Cargo Service Provider for imported liquid cargo at Liquid Berths LB-03 and LB-04 is renewed for five years from 24 October 2026, unless earlier suspended or revoked. Its custody extends until cargo is delivered through approved pipelines to authorised liquid tank farms. The approval is limited to the designated berths and does not permit new pipelines, tank farms, Customs Area alterations, or changes in cargo-handling arrangements without prior Customs permission. Continued approval requires compliance with customs cargo-handling requirements, valid insurance, security and statutory approvals, and a valid port concession.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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