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 government issued a customs notification setting import duty on Yellow Peas (HS 0713 10 10) such that customs duty is capped at 10% and Agriculture Infrastructure and Development Cess at 20% (combined 30%) for imports where the bill of lading is issued on or after 1 November 2025; the measure, enacted under the Customs Act, 1962 and Finance Act, 2021, takes effect from 1 November 2025 and limits liability to those specified rates.
The government issued a customs notification setting import duty on Yellow Peas (HS 0713 10 10) such that customs duty is capped at 10% and Agriculture Infrastructure and Development Cess at 20% (combined 30%) for imports where the bill of lading is issued on or after 1 November 2025; the measure, enacted under the Customs Act, 1962 and Finance Act, 2021, takes effect from 1 November 2025 and limits liability to those specified rates.
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