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...
The circular addresses the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. It permits importers facing difficulties with electronic filing of the IGCR-3 monthly statement to manually file it before jurisdictional officers until January 31, 2025. From February 2025, online filing of the monthly statement is mandatory. An Excel utility will be made available by December 15, 2024, for electronic filing of IGCR-3/IGCR-3A statements, which must be completed by January 31, 2025. Public notices are to be issued for guidance, and any difficulties or doubts should be brought to the Board's notice.
The circular addresses the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. It permits importers facing difficulties with electronic filing of the IGCR-3 monthly statement to manually file it before jurisdictional officers until January 31, 2025. From February 2025, online filing of the monthly statement is mandatory. An Excel utility will be made available by December 15, 2024, for electronic filing of IGCR-3/IGCR-3A statements, which must be completed by January 31, 2025. Public notices are to be issued for guidance, and any difficulties or doubts should be brought to the Board's notice.
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