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 Board advises that CBIC eOffice generates a verifiable unique "Issue number" now searchable via an online utility, and this Issue number will be treated as the Document Identification Number (DIN) for communications dispatched using the eOffice public option; separate DIN quoting on such communications is unnecessary. Officers must complete accurate metadata (document type, recipient details, issuing office) when creating drafts. DIN generated through the DIN utility remains mandatory for communications not sent via the eOffice public option. Earlier related circulars are modified accordingly.
The Board advises that CBIC eOffice generates a verifiable unique "Issue number" now searchable via an online utility, and this Issue number will be treated as the Document Identification Number (DIN) for communications dispatched using the eOffice public option; separate DIN quoting on such communications is unnecessary. Officers must complete accurate metadata (document type, recipient details, issuing office) when creating drafts. DIN generated through the DIN utility remains mandatory for communications not sent via the eOffice public option. Earlier related circulars are modified accordingly.
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