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 amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
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