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...
JNCH Customs issued directives regarding DPD registration mobile and email updates to enhance security of One Time Default Intimation and 72-hour prior intimation systems. Following identification of multiple DPD registrations linked to single email addresses, authorities initiated suo-moto modification of contact details to match IEC registration data. Importers retain the right to request changes through documented procedures via registered email addresses. The directive aims to prevent system misuse while maintaining transparency in CFS change requests. Implementation includes OTP verification for authenticity confirmation and real-time updates to the JNCH database. Standing order applies to all JNCH officers, with grievance redressal through Additional Commissioner, DPD Cell, NS-III.
JNCH Customs issued directives regarding DPD registration mobile and email updates to enhance security of One Time Default Intimation and 72-hour prior intimation systems. Following identification of multiple DPD registrations linked to single email addresses, authorities initiated suo-moto modification of contact details to match IEC registration data. Importers retain the right to request changes through documented procedures via registered email addresses. The directive aims to prevent system misuse while maintaining transparency in CFS change requests. Implementation includes OTP verification for authenticity confirmation and real-time updates to the JNCH database. Standing order applies to all JNCH officers, with grievance redressal through Additional Commissioner, DPD Cell, NS-III.
Note: It is a system-generated summary and is for quick reference only.