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. 30/2025-Customs (N.T.) amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. The amendment modifies Regulation 5 to eliminate fees for transshipment applications across all customs stations. Enacted under sections 157, 54(3), and 158 of the Customs Act, 1962, the regulation becomes effective upon official gazette publication. The amendment simplifies administrative procedures by removing transshipment application fees, potentially reducing financial barriers for importers and facilitating smoother goods movement through customs stations.
The CBIC issued Notification No. 30/2025-Customs (N.T.) amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. The amendment modifies Regulation 5 to eliminate fees for transshipment applications across all customs stations. Enacted under sections 157, 54(3), and 158 of the Customs Act, 1962, the regulation becomes effective upon official gazette publication. The amendment simplifies administrative procedures by removing transshipment application fees, potentially reducing financial barriers for importers and facilitating smoother goods movement through customs stations.
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