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 customs authority grants a one-year permission to a courier operator to transship imported goods from an express cargo terminal in Bengaluru to designated airports (Chennai, Cochin, Hyderabad, Coimbatore) via a bonded trucking firm under road transport, subject to compliance with transshipment regulations. Conditions include execution of transshipment bonds (Rs. 5 crore each) and a bank guarantee (Rs. 75 lakh) by the courier operator (with a prior BG waiver noted for the transporter), specific manifesting and segregation, secured TP processing area under customs supervision and CCTV, sealing procedures, filing of cargo transfer manifests, recordkeeping, payment of a Rs. 20 application fee per transshipment, destination acknowledgements within 30 days, and renewal/withdrawal provisions.
The customs authority grants a one-year permission to a courier operator to transship imported goods from an express cargo terminal in Bengaluru to designated airports (Chennai, Cochin, Hyderabad, Coimbatore) via a bonded trucking firm under road transport, subject to compliance with transshipment regulations. Conditions include execution of transshipment bonds (Rs. 5 crore each) and a bank guarantee (Rs. 75 lakh) by the courier operator (with a prior BG waiver noted for the transporter), specific manifesting and segregation, secured TP processing area under customs supervision and CCTV, sealing procedures, filing of cargo transfer manifests, recordkeeping, payment of a Rs. 20 application fee per transshipment, destination acknowledgements within 30 days, and renewal/withdrawal provisions.
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