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The DGFT has partially superseded Notification No. 32/2024-25 by extending the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured by Advance Authorizations holders, Special Economic Zones, and Export-Oriented Units only until February 5, 2025. Effective February 6, 2025, exports from these categories will no longer qualify for RoDTEP benefits. This time-limited extension was issued pursuant to powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023. The RoDTEP scheme will continue uninterrupted for Domestic Tariff Area (DTA) units as per the original notification.
The DGFT has partially superseded Notification No. 32/2024-25 by extending the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured by Advance Authorizations holders, Special Economic Zones, and Export-Oriented Units only until February 5, 2025. Effective February 6, 2025, exports from these categories will no longer qualify for RoDTEP benefits. This time-limited extension was issued pursuant to powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023. The RoDTEP scheme will continue uninterrupted for Domestic Tariff Area (DTA) units as per the original notification.
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