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...
Mandatory use of Body Worn Cameras with audio/video recording is prescribed for uniformed Customs baggage clearance officers deployed at Red Channel counters at international airports, and officers are advised to wear BWCs during any passenger interaction within airport premises; this requires recording to commence before interaction and continue uninterrupted until completion, with passengers being informed, thereby standardising capture of officer-passenger proceedings. A uniform SOP mandates supervision, issue/return logs, end-of-shift encrypted data transfer to designated systems, 24-hour onward transfer to vigilance custody with backups, prohibition on tampering or unauthorised access, and retention for 90 days unless needed longer for proceedings; access or use outside the department requires prior approval, and non-use due to exigency must be recorded and verified, ensuring accountability and auditability.
Mandatory use of Body Worn Cameras with audio/video recording is prescribed for uniformed Customs baggage clearance officers deployed at Red Channel counters at international airports, and officers are advised to wear BWCs during any passenger interaction within airport premises; this requires recording to commence before interaction and continue uninterrupted until completion, with passengers being informed, thereby standardising capture of officer-passenger proceedings. A uniform SOP mandates supervision, issue/return logs, end-of-shift encrypted data transfer to designated systems, 24-hour onward transfer to vigilance custody with backups, prohibition on tampering or unauthorised access, and retention for 90 days unless needed longer for proceedings; access or use outside the department requires prior approval, and non-use due to exigency must be recorded and verified, ensuring accountability and auditability.
Note: It is a system-generated summary and is for quick reference only.
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