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...
Public Notice No. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
Public Notice No. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
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