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...
Effective October 1, 2025, authorities will issue preferential electronic Certificates of Origin (eCOO) for exports under the India-EFTA Trade and Economic Partnership Agreement via the Trade Connect ePlatform. eCOOs may be generated by exporter self-declaration or by authorised agencies; self-declaration requires a linked Digital Signature Certificate (DSC) and an uploaded scanned ink signature, and produces digitally signed electronic and printable physical copies with QR codes. Agency-issued eCOOs will carry the issuing officer's signature image and agency stamp. Applicants use existing DGFT credentials, must ensure IEC and DSC name alignment, and can verify eCOOs by QR code or platform lookup; helpdesk support is available via ticketing, phone, and email.
Effective October 1, 2025, authorities will issue preferential electronic Certificates of Origin (eCOO) for exports under the India-EFTA Trade and Economic Partnership Agreement via the Trade Connect ePlatform. eCOOs may be generated by exporter self-declaration or by authorised agencies; self-declaration requires a linked Digital Signature Certificate (DSC) and an uploaded scanned ink signature, and produces digitally signed electronic and printable physical copies with QR codes. Agency-issued eCOOs will carry the issuing officer's signature image and agency stamp. Applicants use existing DGFT credentials, must ensure IEC and DSC name alignment, and can verify eCOOs by QR code or platform lookup; helpdesk support is available via ticketing, phone, and email.
Note: It is a system-generated summary and is for quick reference only.
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