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...
Customs authorities granted waiver of late fees for Bills of Entry at INTUT1 port due to ICEGATE system unavailability during Budget 2025-26 updates. The system downtime occurred on 01.02.2025 from 11:00 hrs and was restored on 02.02.2025. The waiver applies specifically to vessels granted entry inward on 02.02.2025 and corresponding Bills of Entry filed by that date. This administrative relief modifies the application of Bill of Entry (Forms) Amendment Regulations, 2017, which normally imposes late fees. The decision was formalized through Public Notice 04/2025 and serves as a Standing Order for departmental implementation.
Customs authorities granted waiver of late fees for Bills of Entry at INTUT1 port due to ICEGATE system unavailability during Budget 2025-26 updates. The system downtime occurred on 01.02.2025 from 11:00 hrs and was restored on 02.02.2025. The waiver applies specifically to vessels granted entry inward on 02.02.2025 and corresponding Bills of Entry filed by that date. This administrative relief modifies the application of Bill of Entry (Forms) Amendment Regulations, 2017, which normally imposes late fees. The decision was formalized through Public Notice 04/2025 and serves as a Standing Order for departmental implementation.
Note: It is a system-generated summary and is for quick reference only.