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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 Commissioner at JNCH issued procedural guidelines for checking container scanning status through newly launched Container Scanning Division (CSD) portal. Stakeholders including customs brokers, importers/exporters, shipping lines, CFS operators, and port terminals can verify container scanning selection and examination status via csd.jnpa.in. The process requires entering container number, IGM number, and IGM date in the designated portal section. The directive streamlines container tracking procedures and enhances transparency in customs examination processes. Implementation effective from February 7, 2025, making scanning status verification mandatory through official CSD portal for all containerized cargo at JNCH.
Customs Commissioner at JNCH issued procedural guidelines for checking container scanning status through newly launched Container Scanning Division (CSD) portal. Stakeholders including customs brokers, importers/exporters, shipping lines, CFS operators, and port terminals can verify container scanning selection and examination status via csd.jnpa.in. The process requires entering container number, IGM number, and IGM date in the designated portal section. The directive streamlines container tracking procedures and enhances transparency in customs examination processes. Implementation effective from February 7, 2025, making scanning status verification mandatory through official CSD portal for all containerized cargo at JNCH.
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