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 Instruction No. 15/2025-Customs regarding the applicability of SCOMET (Special Chemicals, Organisms, Materials, Equipment, and Technologies) regulations. The instruction establishes a consolidated repository of DGFT clarifications on SCOMET items, accessible on the CBIC website. Customs authorities are directed to individually examine each item's specifications and end-use for SCOMET compliance. The repository will be periodically updated, and principal commissioners and directors are instructed to sensitize their jurisdictional officers about strict adherence to export policy conditions related to SCOMET items, ensuring comprehensive and precise implementation of export control regulations.
The CBIC issued Instruction No. 15/2025-Customs regarding the applicability of SCOMET (Special Chemicals, Organisms, Materials, Equipment, and Technologies) regulations. The instruction establishes a consolidated repository of DGFT clarifications on SCOMET items, accessible on the CBIC website. Customs authorities are directed to individually examine each item's specifications and end-use for SCOMET compliance. The repository will be periodically updated, and principal commissioners and directors are instructed to sensitize their jurisdictional officers about strict adherence to export policy conditions related to SCOMET items, ensuring comprehensive and precise implementation of export control regulations.
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