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 MoF through CBIC issued Notification No. 02/2025-Central Excise (N.T.) constituting four Interim Boards for Settlement under Section 31A of the Central Excise Act, 1944. The boards are established with headquarters in Delhi, Kolkata, Mumbai, and Chennai respectively. The notification exercises statutory powers to create Interim Board for Settlement-I, II, III, and IV, enabling administrative mechanisms for resolving central excise disputes across different geographical regions of India. The notification provides a structured approach to settlement proceedings through specialized regional boards.
The GoI's MoF through CBIC issued Notification No. 02/2025-Central Excise (N.T.) constituting four Interim Boards for Settlement under Section 31A of the Central Excise Act, 1944. The boards are established with headquarters in Delhi, Kolkata, Mumbai, and Chennai respectively. The notification exercises statutory powers to create Interim Board for Settlement-I, II, III, and IV, enabling administrative mechanisms for resolving central excise disputes across different geographical regions of India. The notification provides a structured approach to settlement proceedings through specialized regional boards.
Note: It is a system-generated summary and is for quick reference only.