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 Commissioner of Customs NS-II, JNCH issued Public Notice No. 44/2025 implementing Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025, superseding the 2022 regulations. The new regulations establish electronic processing for post-export amendments under Section 149 of the Customs Act, 1962, requiring Additional or Joint Commissioner approval for sensitive field modifications including port of loading, country of final destination, port of discharge, AD code, invoice value, HS code, goods description, and quantity. A one-year time limit applies for conversion applications from clearance date, with specific transitional provisions for entries cleared before and after implementation dates. Exporters must satisfy prescribed conditions including scheme compliance, benefit reversal, and absence of contraventions, submitting complete applications with supporting documentation to avoid deficiency memos.
The Commissioner of Customs NS-II, JNCH issued Public Notice No. 44/2025 implementing Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025, superseding the 2022 regulations. The new regulations establish electronic processing for post-export amendments under Section 149 of the Customs Act, 1962, requiring Additional or Joint Commissioner approval for sensitive field modifications including port of loading, country of final destination, port of discharge, AD code, invoice value, HS code, goods description, and quantity. A one-year time limit applies for conversion applications from clearance date, with specific transitional provisions for entries cleared before and after implementation dates. Exporters must satisfy prescribed conditions including scheme compliance, benefit reversal, and absence of contraventions, submitting complete applications with supporting documentation to avoid deficiency memos.
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