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 CBIC issued Notification No. 27/2025-Customs (N.T.) amending Notification No. 64/1994-Customs (N.T.), specifically modifying the coastal ports table for the State of Maharashtra. The amendment adds "Rohini Yard Jetty, Rohini Village, Raigad" as entry (52) under column (3) for serial number 9, expanding the list of authorized coastal ports for trade purposes. The modification was implemented under section 7(1)(d) of the Customs Act, 1962, enabling additional maritime trade infrastructure in the specified region. The notification was issued by the Under Secretary and reflects ongoing administrative updates to coastal trade regulations.
The CBIC issued Notification No. 27/2025-Customs (N.T.) amending Notification No. 64/1994-Customs (N.T.), specifically modifying the coastal ports table for the State of Maharashtra. The amendment adds "Rohini Yard Jetty, Rohini Village, Raigad" as entry (52) under column (3) for serial number 9, expanding the list of authorized coastal ports for trade purposes. The modification was implemented under section 7(1)(d) of the Customs Act, 1962, enabling additional maritime trade infrastructure in the specified region. The notification was issued by the Under Secretary and reflects ongoing administrative updates to coastal trade regulations.
Note: It is a system-generated summary and is for quick reference only.