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 central government amended the Advance Authorisation provision in the Foreign Trade Policy so export obligation (EO) periods for inputs subject to mandatory Quality Control Orders are now governed by Para 4.40 of the Handbook of Procedures; this replaces the prior special 180-day EO limit for chemical products covered by the Quality Control Orders, extending the EO period for such imports to 18 months and aligning EO treatment for all Advance Authorisation holders with Para 4.40.
The central government amended the Advance Authorisation provision in the Foreign Trade Policy so export obligation (EO) periods for inputs subject to mandatory Quality Control Orders are now governed by Para 4.40 of the Handbook of Procedures; this replaces the prior special 180-day EO limit for chemical products covered by the Quality Control Orders, extending the EO period for such imports to 18 months and aligning EO treatment for all Advance Authorisation holders with Para 4.40.
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