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 customs authority instituted a one-time administrative scheme to auction uncleared export cargo brought into a customs area for export up to 31.03.2025 that was neither exported nor returned to town and is not seized, held by investigation, or subject to court orders. Custodians must inventory eligible consignments, serve three auction notices, compile files, obtain required examinations/NOCs and, if unsafe, destroy at their expense with clearances. Goods must be valued by two government valuers, sold via e-auction under specified procedures, proceeds shared under customs law, payment taken before delivery, and disposal completed by 31.12.2025.
A customs authority instituted a one-time administrative scheme to auction uncleared export cargo brought into a customs area for export up to 31.03.2025 that was neither exported nor returned to town and is not seized, held by investigation, or subject to court orders. Custodians must inventory eligible consignments, serve three auction notices, compile files, obtain required examinations/NOCs and, if unsafe, destroy at their expense with clearances. Goods must be valued by two government valuers, sold via e-auction under specified procedures, proceeds shared under customs law, payment taken before delivery, and disposal completed by 31.12.2025.
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