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...
Deferred payment of import duty period is extended by amending Rule 4 to permit payment within 30 days (for entries returned in any month other than March, duty payable by the 1st day of the following month; for entries in March, payable by 31 March). The amended time limits apply to all eligible importers from 01.03.2026. A new class, Eligible Manufacturer Importer, has been notified and must obtain approval from the Directorate of International Customs, CBIC; applications accepted from 01.03.2026 and the facility is available to them until 31.03.2028. Field formations must implement and monitor compliance via ICES dashboards.
Deferred payment of import duty period is extended by amending Rule 4 to permit payment within 30 days (for entries returned in any month other than March, duty payable by the 1st day of the following month; for entries in March, payable by 31 March). The amended time limits apply to all eligible importers from 01.03.2026. A new class, Eligible Manufacturer Importer, has been notified and must obtain approval from the Directorate of International Customs, CBIC; applications accepted from 01.03.2026 and the facility is available to them until 31.03.2028. Field formations must implement and monitor compliance via ICES dashboards.
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