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 central government amended the ITC (HS) 2022 Schedule-I (Import Policy) to align with the Finance Act, 2025, issuing a notification that revises section and chapter notes, product descriptions and numerous tariff codes (inserted, deleted, split, merged or re-classified) with immediate effect. A new policy condition requires pesticides to have registration from the Central Insecticides Board & Registration Committee and not be prohibited under the Insecticides Act, 1968. Detailed lists and supplementary notes are annexed; customs and trade officers are directed to take requisite action and report any implementation difficulties to the Board.
The central government amended the ITC (HS) 2022 Schedule-I (Import Policy) to align with the Finance Act, 2025, issuing a notification that revises section and chapter notes, product descriptions and numerous tariff codes (inserted, deleted, split, merged or re-classified) with immediate effect. A new policy condition requires pesticides to have registration from the Central Insecticides Board & Registration Committee and not be prohibited under the Insecticides Act, 1968. Detailed lists and supplementary notes are annexed; customs and trade officers are directed to take requisite action and report any implementation difficulties to the Board.
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