Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Transitional provisions of Sea Cargo Manifest and Transshipment Regulations (SCMTR) extended till August 31, 2024. SCMTR aims to enhance transparency, predictability, and expedite Customs clearance by mandating obligations, roles, and responsibilities for stakeholders involved in goods movement. New formats and timelines for manifest declarations specified. Parallel filing of old and new formats permitted during preparatory phase. Amendments allowed in old format. Complete details required in new format for analysis. Amendments to IGM permitted till vessel arrival without approval. Guidelines for registration and filing requirements under SCMTR to be issued by Directorate General of Systems (DGoS). Errors to be analyzed and troubleshot during parallel filing. New formats to be made mandatory location-wise through local Public Notices in consultation with DGoS. Officers to sensitize and assist stakeholders for SCMTR compliance.
Transitional provisions of Sea Cargo Manifest and Transshipment Regulations (SCMTR) extended till August 31, 2024. SCMTR aims to enhance transparency, predictability, and expedite Customs clearance by mandating obligations, roles, and responsibilities for stakeholders involved in goods movement. New formats and timelines for manifest declarations specified. Parallel filing of old and new formats permitted during preparatory phase. Amendments allowed in old format. Complete details required in new format for analysis. Amendments to IGM permitted till vessel arrival without approval. Guidelines for registration and filing requirements under SCMTR to be issued by Directorate General of Systems (DGoS). Errors to be analyzed and troubleshot during parallel filing. New formats to be made mandatory location-wise through local Public Notices in consultation with DGoS. Officers to sensitize and assist stakeholders for SCMTR compliance.
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