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 implemented a Single Unified Multi-Purpose Electronic Bond (SEB) under the "Ekal Anubandh" initiative, enabling all-India electronic execution and linking of bonds and bank guarantees via the ICEGATE portal, effective immediately and replacing manual bonds/BGs from 15.08.2025 except in exceptional, approval-granted cases. The SEB allows importers/exporters to submit a single all-India bond, add obligations or amounts later, pay stamp duty electronically, execute bonds digitally through NeSL, and link/verify e-BGs; procedures, formats, bank lists, and annexures are provided, phased implementation will follow with user feedback, and limited manual filings are permitted under specified supervisory approval.
The customs authority has implemented a Single Unified Multi-Purpose Electronic Bond (SEB) under the "Ekal Anubandh" initiative, enabling all-India electronic execution and linking of bonds and bank guarantees via the ICEGATE portal, effective immediately and replacing manual bonds/BGs from 15.08.2025 except in exceptional, approval-granted cases. The SEB allows importers/exporters to submit a single all-India bond, add obligations or amounts later, pay stamp duty electronically, execute bonds digitally through NeSL, and link/verify e-BGs; procedures, formats, bank lists, and annexures are provided, phased implementation will follow with user feedback, and limited manual filings are permitted under specified supervisory approval.
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