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...
BCD exemption extended until 31st March 2026 for goods covered in notifications relating to motion picture/gaming software, machinery for fuel cell/non-conventional power plants, castor oil cake from SEZs, artworks/antiques, precious stones on approval basis, copper cathodes/wire bars, gold/silver from copper anode slime, goods for export orders. BCD exemption extended until 31st March 2029 for goods exported for display, warranty replacements, foodstuffs/gifts for foreigners, firearms for shooters, relief goods, aids for blind/deaf, repair goods, defense/security imports, R&D equipment, semiconductor wafer machinery, aircraft parts, artworks/antiques, medicines under patient assistance programs, IT/electronics goods. End dates removed for exemptions on specified goods under Central Excise Act, effective additional duty rates for Chapter 27 goods, instructional materials, pedagogic materials.
BCD exemption extended until 31st March 2026 for goods covered in notifications relating to motion picture/gaming software, machinery for fuel cell/non-conventional power plants, castor oil cake from SEZs, artworks/antiques, precious stones on approval basis, copper cathodes/wire bars, gold/silver from copper anode slime, goods for export orders. BCD exemption extended until 31st March 2029 for goods exported for display, warranty replacements, foodstuffs/gifts for foreigners, firearms for shooters, relief goods, aids for blind/deaf, repair goods, defense/security imports, R&D equipment, semiconductor wafer machinery, aircraft parts, artworks/antiques, medicines under patient assistance programs, IT/electronics goods. End dates removed for exemptions on specified goods under Central Excise Act, effective additional duty rates for Chapter 27 goods, instructional materials, pedagogic materials.
Note: It is a system-generated summary and is for quick reference only.