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...
In cases of an IFSC unit reorganization, including change of name, shareholding pattern, business transfer arrangements, court-approved mergers or demergers, change of constitution, or change of directors, the instrument prescribes that requisite regulatory compliance under the IFSC Act, 2019 must be completed and the reorganization must be intimated by IFSCA (as Administrator) to the Unit Approval Committee of the concerned SEZ. This ensures the SEZ Unit Approval Committee receives formal intimation for taking any action or recording changes as required under the SEZ Act and SEZ Rules.
In cases of an IFSC unit reorganization, including change of name, shareholding pattern, business transfer arrangements, court-approved mergers or demergers, change of constitution, or change of directors, the instrument prescribes that requisite regulatory compliance under the IFSC Act, 2019 must be completed and the reorganization must be intimated by IFSCA (as Administrator) to the Unit Approval Committee of the concerned SEZ. This ensures the SEZ Unit Approval Committee receives formal intimation for taking any action or recording changes as required under the SEZ Act and SEZ Rules.
Note: It is a system-generated summary and is for quick reference only.
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