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, acting under section 9 of the Customs Tariff Act, 1975 and relevant countervailing duty rules, amends an earlier notification imposing countervailing duty on imports of textured tempered glass under tariff item 7007 19 00 originating in or exported from Malaysia. Following initiation of a review by the designated authority regarding continuation of this duty, the amendment provides that, notwithstanding the original duration, the countervailing duty shall remain in force up to and including 8 June 2026, unless revoked, superseded, or further amended earlier by the competent authority.
The Government, acting under section 9 of the Customs Tariff Act, 1975 and relevant countervailing duty rules, amends an earlier notification imposing countervailing duty on imports of textured tempered glass under tariff item 7007 19 00 originating in or exported from Malaysia. Following initiation of a review by the designated authority regarding continuation of this duty, the amendment provides that, notwithstanding the original duration, the countervailing duty shall remain in force up to and including 8 June 2026, unless revoked, superseded, or further amended earlier by the competent authority.
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