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...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
Locus standi prevents an erstwhile director from prosecuting an appeal on behalf of a struck-off company that did not represent itself before the assessing or first appellate authority. A pre-emptive assessment made to protect Revenue against statutory limitation is not invalid solely because the company is non-existing. The former director may challenge personal liability only in proceedings under section 179; accordingly, the appeal on the company's behalf was dismissed.
Locus standi prevents an erstwhile director from prosecuting an appeal on behalf of a struck-off company that did not represent itself before the assessing or first appellate authority. A pre-emptive assessment made to protect Revenue against statutory limitation is not invalid solely because the company is non-existing. The former director may challenge personal liability only in proceedings under section 179; accordingly, the appeal on the company's behalf was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
