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 CBIC, exercising powers under Section 14(2) of the Customs Act, 1962, has revised tariff values for specified imported goods through Notification No. 13/2025-Customs (N.T.) dated March 13, 2025. The notification amends the earlier Notification No. 36/2001-Customs (N.T.) by substituting new tariff values in three tables covering: edible oils (including Crude Palm Oil at $1169/MT and Crude Soya bean Oil at $1098/MT); precious metals (gold at $941 per 10 grams and silver at $1067 per kilogram); and areca nuts at $8140/MT (unchanged). The revised tariff values, which determine the customs duty calculation basis for these commodities, take effect from March 14, 2025.
The CBIC, exercising powers under Section 14(2) of the Customs Act, 1962, has revised tariff values for specified imported goods through Notification No. 13/2025-Customs (N.T.) dated March 13, 2025. The notification amends the earlier Notification No. 36/2001-Customs (N.T.) by substituting new tariff values in three tables covering: edible oils (including Crude Palm Oil at $1169/MT and Crude Soya bean Oil at $1098/MT); precious metals (gold at $941 per 10 grams and silver at $1067 per kilogram); and areca nuts at $8140/MT (unchanged). The revised tariff values, which determine the customs duty calculation basis for these commodities, take effect from March 14, 2025.
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