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...
Certain customs duty exemptions/concessions being allowed to lapse from 30.09.2024: 22 entries under notification 50/2017-Customs like wireless apparatus for amateur radio operators, foreign currency coins imported by banks, zinc metal recovered from toll smelting, spinnerettes of precious metals, coating materials for electrical steel, catalysts/resins for wind power generators, plastic sheets for smart cards, toughened glass for solar collectors, specified telecom goods, electrolysers/parts for caustic soda units, security equipment, batteries for electric vehicles, survey instruments for mineral exploration, inputs for catalytic converters, solar glass, inputs for medical devices. 6 notifications providing exemptions like standard gold bars imported by RBI-authorized banks, second-hand computers donated to schools, SAD exemption on IGST/CGST paid goods, SAD exemption for SEZ to DTA clearances, duty-paid fuel/spares for airlines being allowed to lapse.
Certain customs duty exemptions/concessions being allowed to lapse from 30.09.2024: 22 entries under notification 50/2017-Customs like wireless apparatus for amateur radio operators, foreign currency coins imported by banks, zinc metal recovered from toll smelting, spinnerettes of precious metals, coating materials for electrical steel, catalysts/resins for wind power generators, plastic sheets for smart cards, toughened glass for solar collectors, specified telecom goods, electrolysers/parts for caustic soda units, security equipment, batteries for electric vehicles, survey instruments for mineral exploration, inputs for catalytic converters, solar glass, inputs for medical devices. 6 notifications providing exemptions like standard gold bars imported by RBI-authorized banks, second-hand computers donated to schools, SAD exemption on IGST/CGST paid goods, SAD exemption for SEZ to DTA clearances, duty-paid fuel/spares for airlines being allowed to lapse.
Note: It is a system-generated summary and is for quick reference only.