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 customs authority has mandated use of ICETABs for export examination and clearance, allowing examining officers to view shipping bill details, examination orders, RMS instructions and supporting documents, enter examination reports electronically, and upload four cargo images to be stored in the e-sanchit repository. DG Systems issued Advisory No. 34/2025 for filing reports in the EXAM_INS role; exigencies preventing ICETAB use require prior permission from the concerned Assistant Commissioner and must be recorded in the report. Stakeholders should report implementation difficulties to the designated customs contact.
The customs authority has mandated use of ICETABs for export examination and clearance, allowing examining officers to view shipping bill details, examination orders, RMS instructions and supporting documents, enter examination reports electronically, and upload four cargo images to be stored in the e-sanchit repository. DG Systems issued Advisory No. 34/2025 for filing reports in the EXAM_INS role; exigencies preventing ICETAB use require prior permission from the concerned Assistant Commissioner and must be recorded in the report. Stakeholders should report implementation difficulties to the designated customs contact.
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