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...
CBIC has extended the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations (SCMTR) until May 31, 2025. While arrival messages by carriers have been mandated, export and transhipment messages require further testing. During this extension period, customs officers are directed not to impose penalties under Regulation 13 (which authorizes penalties up to fifty thousand rupees for non-compliance) against stakeholders making good-faith efforts to implement electronic declarations. Chief Commissioners must conduct weekly outreach programs in coordination with DG Systems to facilitate full implementation by all maritime cargo stakeholders.
CBIC has extended the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations (SCMTR) until May 31, 2025. While arrival messages by carriers have been mandated, export and transhipment messages require further testing. During this extension period, customs officers are directed not to impose penalties under Regulation 13 (which authorizes penalties up to fifty thousand rupees for non-compliance) against stakeholders making good-faith efforts to implement electronic declarations. Chief Commissioners must conduct weekly outreach programs in coordination with DG Systems to facilitate full implementation by all maritime cargo stakeholders.
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