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...
ICEGATE 2.0 introduces electronic scheduling for physical examination of imported goods, enabling importers, IEC holders and authorised Customs Brokers to schedule, view and reschedule examinations, with automated notifications to officers, custodians and trade participants. The system automatically allocates examination slots, provides online status visibility and maintains audit trails. Rescheduling, placing an examination on hold, or removing it from the schedule requires recorded and justifiable reasons by the Assistant or Deputy Commissioner. Custodians must place goods according to scheduled slots, while assigned examining officers must conduct examinations through the system-based workflow.
ICEGATE 2.0 introduces electronic scheduling for physical examination of imported goods, enabling importers, IEC holders and authorised Customs Brokers to schedule, view and reschedule examinations, with automated notifications to officers, custodians and trade participants. The system automatically allocates examination slots, provides online status visibility and maintains audit trails. Rescheduling, placing an examination on hold, or removing it from the schedule requires recorded and justifiable reasons by the Assistant or Deputy Commissioner. Custodians must place goods according to scheduled slots, while assigned examining officers must conduct examinations through the system-based workflow.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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