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...
Cross Recessed Screws Quality Control Order 2025 instituted a mandatory quality control regime with staged implementation for smaller enterprises; the implementation dates for small and micro enterprises were later deferred. Regulatory responsibility for iron and steel product HSN chapters was transferred to the steel ministry, and in response to stakeholder representations a one-time exemption was granted: consignments with inward entry dates from 1 November 2025 to 12 January 2026 are exempt from the QCO. Officers are instructed to implement the exemption and report difficulties to the Board.
Cross Recessed Screws Quality Control Order 2025 instituted a mandatory quality control regime with staged implementation for smaller enterprises; the implementation dates for small and micro enterprises were later deferred. Regulatory responsibility for iron and steel product HSN chapters was transferred to the steel ministry, and in response to stakeholder representations a one-time exemption was granted: consignments with inward entry dates from 1 November 2025 to 12 January 2026 are exempt from the QCO. Officers are instructed to implement the exemption and report difficulties to the Board.
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