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...
A central tax authority directed that Look Out Circular (LOC) requests must be submitted only via the Online LOC Portal, operational since 1 March 2024, discontinuing prior letter/email routing through investigative HQs. Designation-based login credentials for nodal officers in field formations will be created; specified designated offices (investigative directorates and principal chief/chief commissioners for GST and Customs) are responsible for user creation, coordination and implementation for their respective field formations. Field formations must coordinate with their designated nodal office to obtain procedural guidelines and portal access, and report any difficulties to the Board through those nodal offices.
A central tax authority directed that Look Out Circular (LOC) requests must be submitted only via the Online LOC Portal, operational since 1 March 2024, discontinuing prior letter/email routing through investigative HQs. Designation-based login credentials for nodal officers in field formations will be created; specified designated offices (investigative directorates and principal chief/chief commissioners for GST and Customs) are responsible for user creation, coordination and implementation for their respective field formations. Field formations must coordinate with their designated nodal office to obtain procedural guidelines and portal access, and report any difficulties to the Board through those nodal offices.
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