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 customs authority substituted three tariff tables fixing tariff values for specified edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and specified categories of gold and silver, with stated US$/metric tonne or per-unit values; most entries reflect no change to prior values. The amended notification takes effect on 9 September 2025.
The central customs authority substituted three tariff tables fixing tariff values for specified edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and specified categories of gold and silver, with stated US$/metric tonne or per-unit values; most entries reflect no change to prior values. The amended notification takes effect on 9 September 2025.
Note: It is a system-generated summary and is for quick reference only.