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 government amended Notification No. 50/2017-Customs to revise the IGST rate for the entry at S. No. 404, substituting the existing rate in column (5) with 18%, applicable to imports of specified goods by a specified person in connection with petroleum operations or coal bed methane; the amendment takes effect on 22 September 2025. The change is made under the Customs Act, 1962 and the Customs Tariff Act, 1975 and further modifies the principal notification as previously amended.
The government amended Notification No. 50/2017-Customs to revise the IGST rate for the entry at S. No. 404, substituting the existing rate in column (5) with 18%, applicable to imports of specified goods by a specified person in connection with petroleum operations or coal bed methane; the amendment takes effect on 22 September 2025. The change is made under the Customs Act, 1962 and the Customs Tariff Act, 1975 and further modifies the principal notification as previously amended.
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