Board Clarification on Undefined 'Clearing and Forwarding Operations' in Finance Act Holds Key Importance.

Finance Act does not describe or define what are ‘clearing and forwarding operations’ - The clarification issued by the Board at the time of inception of levy needs to be given due weightage - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X