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 import policy under Chapter 71 of ITC (HS) 2022 has been amended to extend the restriction on alloys containing more than 1% gold by weight. Previously, only iridium alloys with gold content exceeding 1% were restricted; the amendment now includes osmium and ruthenium alloys with similar gold content restrictions. This modification supersedes the earlier CBIC Instruction No. 17/2025-Cus. and is effective immediately. Customs authorities are directed to enforce the revised policy and ensure compliance. Any implementation difficulties should be reported to the Board.
The import policy under Chapter 71 of ITC (HS) 2022 has been amended to extend the restriction on alloys containing more than 1% gold by weight. Previously, only iridium alloys with gold content exceeding 1% were restricted; the amendment now includes osmium and ruthenium alloys with similar gold content restrictions. This modification supersedes the earlier CBIC Instruction No. 17/2025-Cus. and is effective immediately. Customs authorities are directed to enforce the revised policy and ensure compliance. Any implementation difficulties should be reported to the Board.
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