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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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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 CBIC issued Notification No. 25/2025-Customs (N.T.) amending the previous Notification No. 61/94-Customs (N.T.) to expand customs airport operations in Gujarat. Specifically, the amendment adds Dholera as an authorized location for unloading imported goods and loading export goods. The modification was executed under section 7 of the Customs Act, 1962, expanding the designated customs airport capabilities in the specified state, thereby facilitating international trade and logistics infrastructure development through formal regulatory adjustment.
The CBIC issued Notification No. 25/2025-Customs (N.T.) amending the previous Notification No. 61/94-Customs (N.T.) to expand customs airport operations in Gujarat. Specifically, the amendment adds Dholera as an authorized location for unloading imported goods and loading export goods. The modification was executed under section 7 of the Customs Act, 1962, expanding the designated customs airport capabilities in the specified state, thereby facilitating international trade and logistics infrastructure development through formal regulatory adjustment.
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