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 Central Government has amended Notification No. 25/2021-Customs dated March 31, 2021, pertaining to the India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA). The amendment, effective March 28, 2025, through Notification No. 22/2025-Customs, substitutes the original TABLE 1 with a revised tariff structure. The modification establishes new customs duty rates for various tariff items, primarily affecting seafood products (tariff codes 0302-0305) and floral goods (0603). The revised rates range from complete exemption (0.00%) for certain fish species to 30.00% for cut flowers. This amendment was enacted under Section 25(1) of the Customs Act, 1962, upon determination of public interest necessity.
The Central Government has amended Notification No. 25/2021-Customs dated March 31, 2021, pertaining to the India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA). The amendment, effective March 28, 2025, through Notification No. 22/2025-Customs, substitutes the original TABLE 1 with a revised tariff structure. The modification establishes new customs duty rates for various tariff items, primarily affecting seafood products (tariff codes 0302-0305) and floral goods (0603). The revised rates range from complete exemption (0.00%) for certain fish species to 30.00% for cut flowers. This amendment was enacted under Section 25(1) of the Customs Act, 1962, upon determination of public interest necessity.
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