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...
Collateral Support for Export Credit under EPM-Niryat Protsahan is launched with immediate effect as a pilot, establishing a credit-guarantee mechanism for eligible MSME exporters' export-linked working capital (pre- and post-shipment) credit extended by eligible member lending institutions, aligned with RBI Master Directions on export credit; eligible exports are restricted to a notified positive list at the HSN six-digit level. Guarantee coverage is prescribed up to 85% for micro and small exporters and 65% for medium exporters, subject to a maximum guarantee ceiling of ₹10 crore per exporter for FY 2025-26 and an annual guarantee fee as per CGTMSE's CGS-I framework, enabling reduced collateral requirements and claim settlement on default within the notified coverage limits. Draft guidelines are concurrently opened for stakeholder consultation for 30 days, with refinement and later formalisation under the FTP/HBP framework.
Collateral Support for Export Credit under EPM-Niryat Protsahan is launched with immediate effect as a pilot, establishing a credit-guarantee mechanism for eligible MSME exporters' export-linked working capital (pre- and post-shipment) credit extended by eligible member lending institutions, aligned with RBI Master Directions on export credit; eligible exports are restricted to a notified positive list at the HSN six-digit level. Guarantee coverage is prescribed up to 85% for micro and small exporters and 65% for medium exporters, subject to a maximum guarantee ceiling of ₹10 crore per exporter for FY 2025-26 and an annual guarantee fee as per CGTMSE's CGS-I framework, enabling reduced collateral requirements and claim settlement on default within the notified coverage limits. Draft guidelines are concurrently opened for stakeholder consultation for 30 days, with refinement and later formalisation under the FTP/HBP framework.
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