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...
Para 6.06(c)(ii) of HBP 2023 amended export obligation period against import of items covered by Chapter 9 of ITC(HS) and coconut oil from 90 days to 6 months from date first import consignment cleared by Customs. Para 6.06(c)(iii) amended export obligation period for import of spices for value addition like crushing/grinding/sterilization or manufacture of oils and oleoresins of pepper, cardamom and chillies from 120 days to 6 months from date of first import consignment.
Para 6.06(c)(ii) of HBP 2023 amended export obligation period against import of items covered by Chapter 9 of ITC(HS) and coconut oil from 90 days to 6 months from date first import consignment cleared by Customs. Para 6.06(c)(iii) amended export obligation period for import of spices for value addition like crushing/grinding/sterilization or manufacture of oils and oleoresins of pepper, cardamom and chillies from 120 days to 6 months from date of first import consignment.
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