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. 35/2025-26 issued by the Directorate General of Foreign Trade amends Chapter 7 of the Handbook of Procedures and ANF 7A under the Foreign Trade Policy 2023. Key changes include clarifying jurisdiction of Regional Authorities and Development Commissioners for deemed export benefit claims, specifying that applications must be filed online in ANF 7A with no physical copies, and aligning references to relevant FTP and HBP paragraphs. For EOU-related supplies, distinct claim routes are established for Domestic Tariff Area suppliers and EOU recipients. Claims are restricted to one supply category per application and may be filed only after full payment, subject to differentiated conditions under specified FTP provisions. ANF 7A is revised accordingly.
Public Notice No. 35/2025-26 issued by the Directorate General of Foreign Trade amends Chapter 7 of the Handbook of Procedures and ANF 7A under the Foreign Trade Policy 2023. Key changes include clarifying jurisdiction of Regional Authorities and Development Commissioners for deemed export benefit claims, specifying that applications must be filed online in ANF 7A with no physical copies, and aligning references to relevant FTP and HBP paragraphs. For EOU-related supplies, distinct claim routes are established for Domestic Tariff Area suppliers and EOU recipients. Claims are restricted to one supply category per application and may be filed only after full payment, subject to differentiated conditions under specified FTP provisions. ANF 7A is revised accordingly.
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