Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
TDS u/s 195 - India-UAE DTAA - payments made to Dubai Leading Technologies - It is business transaction and not in the nature of Fee for Technical Services (FTS) - there is no obligation to deduct tax at source under section 195 of the Act as the impugned payments are not chargeable to tax in India - AT
TDS u/s 195 - India-UAE DTAA - payments made to Dubai Leading Technologies - It is business transaction and not in the nature of Fee for Technical Services (FTS) - there is no obligation to deduct tax at source under section 195 of the Act as the impugned payments are not chargeable to tax in India - AT
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