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 regulator amended its Employees' Service Regulations effective June 18, 2025, to create/rename senior posts-adding Executive Director (Law/Litigation) and a new Executive Director (Information Technology)-and to revise fill-methods to limit deputation/contract posts to not more than three with remaining vacancies filled by internal promotion from relevant streams. Age limits of 40-55 years were prescribed for certain ED posts. The IT ED requires a bachelor's degree in engineering or a bachelor's degree plus a two-year postgraduate qualification in computer science/IT/CAs and a minimum of 20 years' post-qualification IT experience; deputation eligibility mirrors these qualifications.
The regulator amended its Employees' Service Regulations effective June 18, 2025, to create/rename senior posts-adding Executive Director (Law/Litigation) and a new Executive Director (Information Technology)-and to revise fill-methods to limit deputation/contract posts to not more than three with remaining vacancies filled by internal promotion from relevant streams. Age limits of 40-55 years were prescribed for certain ED posts. The IT ED requires a bachelor's degree in engineering or a bachelor's degree plus a two-year postgraduate qualification in computer science/IT/CAs and a minimum of 20 years' post-qualification IT experience; deputation eligibility mirrors these qualifications.
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