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...
New utility introduced to standardize Voyage Call Number (VCN) format for NLP and non-NLP ports. VCN format: 4 digits port code, 4 digits year, 2 digits month, 4 digits serial number (14 characters total). For non-NLP ports with non-standard VCN, use utility entering last 4 digits of serial number. For NLP ports, use NLP portal or utility if data not transmitted. Single rotation number generated whether VCN from NLP or entered via utility. Stakeholders advised to follow procedure, report difficulties.
New utility introduced to standardize Voyage Call Number (VCN) format for NLP and non-NLP ports. VCN format: 4 digits port code, 4 digits year, 2 digits month, 4 digits serial number (14 characters total). For non-NLP ports with non-standard VCN, use utility entering last 4 digits of serial number. For NLP ports, use NLP portal or utility if data not transmitted. Single rotation number generated whether VCN from NLP or entered via utility. Stakeholders advised to follow procedure, report difficulties.
Note: It is a system-generated summary and is for quick reference only.