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...
Increase in tariff rates effective from 24.07.2024: PVC flex films from 10% to 25%, garden umbrellas from 20% to 20% or Rs. 60 per piece whichever higher, laboratory chemicals from 10% to 150%. Tariff rate changes without change in effective duty from 01.10.2024: other roasted nuts and seeds including arecanuts from 30% to 150%, other nuts otherwise prepared or preserved including arecanuts from 30% to 150%. Tariff entries modified from 01.10.2024 under Fourth Schedule.
Increase in tariff rates effective from 24.07.2024: PVC flex films from 10% to 25%, garden umbrellas from 20% to 20% or Rs. 60 per piece whichever higher, laboratory chemicals from 10% to 150%. Tariff rate changes without change in effective duty from 01.10.2024: other roasted nuts and seeds including arecanuts from 30% to 150%, other nuts otherwise prepared or preserved including arecanuts from 30% to 150%. Tariff entries modified from 01.10.2024 under Fourth Schedule.
Note: It is a system-generated summary and is for quick reference only.