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 government has extended the availability of the online application facility under the MOOWR Scheme on the Invest India portal until October 31, 2025, allowing continued submission of applications under sections 58 and 65 of the Customs Act, 1962. Applications received via this portal will be processed by the relevant customs authorities according to existing laws and guidelines. A new digital submission system is being developed, and its implementation timeline and procedures will be communicated later. Consequently, the previous circular dated July 22, 2025, is withdrawn. Customs authorities are instructed to promptly inform trade and industry stakeholders and provide necessary support to ensure uninterrupted service.
The government has extended the availability of the online application facility under the MOOWR Scheme on the Invest India portal until October 31, 2025, allowing continued submission of applications under sections 58 and 65 of the Customs Act, 1962. Applications received via this portal will be processed by the relevant customs authorities according to existing laws and guidelines. A new digital submission system is being developed, and its implementation timeline and procedures will be communicated later. Consequently, the previous circular dated July 22, 2025, is withdrawn. Customs authorities are instructed to promptly inform trade and industry stakeholders and provide necessary support to ensure uninterrupted service.
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