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...
Exempts all equipment and consumable samples under Customs Tariff Act, 1975 when imported by IAEA Inspection Team from whole customs duty and integrated tax subject to producing certificate from Department of Atomic Energy regarding verification/inspections under safeguards agreement and undertaking from Department to export equipment within six months and account for consumables. Effective immediately.
Exempts all equipment and consumable samples under Customs Tariff Act, 1975 when imported by IAEA Inspection Team from whole customs duty and integrated tax subject to producing certificate from Department of Atomic Energy regarding verification/inspections under safeguards agreement and undertaking from Department to export equipment within six months and account for consumables. Effective immediately.
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