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 Air Cargo Commissionerate has extended the deadline for exporters to submit electronic Bank Realization Certificates (e-BRCs) from January 31, 2025, to February 15, 2025. This extension was granted following requests from various stakeholders and serves as a facilitation measure. A dedicated BRC Cell has been established to handle pending cases on priority basis. Exporters must comply with documentation requirements outlined in Public Notice 21/2024. The extension applies to proof of realization of sale proceeds against exported goods. The Commissionerate has established a dedicated team of officers to assist stakeholders with submissions and queries through both electronic and in-person channels at the Air Cargo Complex, Chennai.
The Air Cargo Commissionerate has extended the deadline for exporters to submit electronic Bank Realization Certificates (e-BRCs) from January 31, 2025, to February 15, 2025. This extension was granted following requests from various stakeholders and serves as a facilitation measure. A dedicated BRC Cell has been established to handle pending cases on priority basis. Exporters must comply with documentation requirements outlined in Public Notice 21/2024. The extension applies to proof of realization of sale proceeds against exported goods. The Commissionerate has established a dedicated team of officers to assist stakeholders with submissions and queries through both electronic and in-person channels at the Air Cargo Complex, Chennai.
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