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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...
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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 GoI's Ministry of Finance issued Notification No. 28/2025-Customs amending prior customs notifications to align with changes in the Second Schedule of the Customs Tariff Act. The amendments specifically modify customs tariff classifications for various rice categories, including parboiled and semi-milled rice, introducing new tariff items 1006 30 11, 1006 30 19, 1006 30 91, and 1006 30 99. The notification establishes Nil customs duty for these specified rice categories and will come into force from 1st May, 2025, effectively updating the existing customs duty framework for rice imports and classifications.
The GoI's Ministry of Finance issued Notification No. 28/2025-Customs amending prior customs notifications to align with changes in the Second Schedule of the Customs Tariff Act. The amendments specifically modify customs tariff classifications for various rice categories, including parboiled and semi-milled rice, introducing new tariff items 1006 30 11, 1006 30 19, 1006 30 91, and 1006 30 99. The notification establishes Nil customs duty for these specified rice categories and will come into force from 1st May, 2025, effectively updating the existing customs duty framework for rice imports and classifications.
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