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 Central Government amended Notification No. 27/2011-Customs to modify classifications of tanned leather products and introduce new provisions for crust leather. The amendment redefines entries for tanned hides and skins of bovine/equine animals, sheep/lambs, and other animals, specifically excluding E.I. tanned leather from each category. A new entry 25J was inserted establishing nil export duty on crust leather (hides and skins) under tariff items 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00, and 4106 92 00. The notification, exercising powers under Section 25(1) of the Customs Act 1962, takes effect from February 2, 2025.
The Central Government amended Notification No. 27/2011-Customs to modify classifications of tanned leather products and introduce new provisions for crust leather. The amendment redefines entries for tanned hides and skins of bovine/equine animals, sheep/lambs, and other animals, specifically excluding E.I. tanned leather from each category. A new entry 25J was inserted establishing nil export duty on crust leather (hides and skins) under tariff items 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00, and 4106 92 00. The notification, exercising powers under Section 25(1) of the Customs Act 1962, takes effect from February 2, 2025.
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