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...
Customs import cargo examinations will require mandatory use of Body Worn Cameras (BWC) from 01.04.2026, with recording commencing before opening packages/containers and continuing through completion; recordings must capture seal condition, package opening, verification, sampling and interactions, and interruptions must be logged. BWC footage will be securely stored for two years and preserved longer where investigation, dispute or litigation exists. A system-based eScheduling application on the electronic gateway will schedule physical examinations and be rolled out by 01.04.2026, creating a digital audit trail; field formations must implement, monitor compliance and issue standing orders and public notices.
Customs import cargo examinations will require mandatory use of Body Worn Cameras (BWC) from 01.04.2026, with recording commencing before opening packages/containers and continuing through completion; recordings must capture seal condition, package opening, verification, sampling and interactions, and interruptions must be logged. BWC footage will be securely stored for two years and preserved longer where investigation, dispute or litigation exists. A system-based eScheduling application on the electronic gateway will schedule physical examinations and be rolled out by 01.04.2026, creating a digital audit trail; field formations must implement, monitor compliance and issue standing orders and public notices.
Note: It is a system-generated summary and is for quick reference only.
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