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...
Import of certain synthetic knitted fabrics under ITC(HS) codes 60063100, 60063200, 60063300, 60063400, 60069000, 60019200, 60041000, 60049000, 60053600, 60053790, 60062200 and 60064200 is restricted. However, import is free if CIF value is $3.5 or above per kg. Minimum Import Price condition is exempted for imports by Advance Authorisation holders, EOUs and SEZ units for inputs not sold in DTA. DGFT notification extends MIP condition from 01.01.2025 to 31.03.2025 under FT(D&R) Act and FTP 2023.
Import of certain synthetic knitted fabrics under ITC(HS) codes 60063100, 60063200, 60063300, 60063400, 60069000, 60019200, 60041000, 60049000, 60053600, 60053790, 60062200 and 60064200 is restricted. However, import is free if CIF value is $3.5 or above per kg. Minimum Import Price condition is exempted for imports by Advance Authorisation holders, EOUs and SEZ units for inputs not sold in DTA. DGFT notification extends MIP condition from 01.01.2025 to 31.03.2025 under FT(D&R) Act and FTP 2023.
Note: It is a system-generated summary and is for quick reference only.