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 GoI's DGFT issued Notification No. 03/2025-26 expanding food import entry points by including LCS Darranga in Assam as the 33rd land customs station. The amendment updates List "A" of Appendix-V to Schedule-I (Import Policy), ITC (HS), 2022, synchronizing with FSSAI notifications. Authorized officers at the new entry point include Superintendent/Appraiser/Inspector/Examiner, enabling food import clearance procedures. The modification increases total food import entry points from 161 to 162, facilitating regulated international food trade through the specified land customs station.
The GoI's DGFT issued Notification No. 03/2025-26 expanding food import entry points by including LCS Darranga in Assam as the 33rd land customs station. The amendment updates List "A" of Appendix-V to Schedule-I (Import Policy), ITC (HS), 2022, synchronizing with FSSAI notifications. Authorized officers at the new entry point include Superintendent/Appraiser/Inspector/Examiner, enabling food import clearance procedures. The modification increases total food import entry points from 161 to 162, facilitating regulated international food trade through the specified land customs station.
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