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...
Changes to provisional assessment under the Customs Act introduce a two-year statutory limit for finalisation (extendable for sufficient cause), apply that limit to pending cases from 29 March 2025, and allow certain grounds to pause the limitation until reasons cease. Regulations require submission of supporting documents or test reports within 14 months (same timeframe for enquiries and transfer of records), permit finalisation on available records with natural justice, and encourage finalisation within three months after receipt of documents. Provisions cover payments during pendency, bond/security cancellation or recovery (including adjustment after 90 days where dues are final), project imports, an all-India multi-purpose bond, and monitoring of cases beyond 17 months.
Changes to provisional assessment under the Customs Act introduce a two-year statutory limit for finalisation (extendable for sufficient cause), apply that limit to pending cases from 29 March 2025, and allow certain grounds to pause the limitation until reasons cease. Regulations require submission of supporting documents or test reports within 14 months (same timeframe for enquiries and transfer of records), permit finalisation on available records with natural justice, and encourage finalisation within three months after receipt of documents. Provisions cover payments during pendency, bond/security cancellation or recovery (including adjustment after 90 days where dues are final), project imports, an all-India multi-purpose bond, and monitoring of cases beyond 17 months.
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