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...
The Bond-cum-Legal Undertaking required from SEZ developers/units may be executed and submitted electronically in formats specified from time to time, including as an electronic BLUT via e-stamp or other digital mechanisms and integrated electronic systems such as ICEGATE; this dispenses with the prior requirement to execute the BLUT on non-judicial stamp paper and to have it notarised, and supersedes Instruction No. 2 dated 24.03.2006. The change permits electronic acceptance of bonds under the SEZ Act/Rules and aligns procedural formality with existing electronic bond systems.
The Bond-cum-Legal Undertaking required from SEZ developers/units may be executed and submitted electronically in formats specified from time to time, including as an electronic BLUT via e-stamp or other digital mechanisms and integrated electronic systems such as ICEGATE; this dispenses with the prior requirement to execute the BLUT on non-judicial stamp paper and to have it notarised, and supersedes Instruction No. 2 dated 24.03.2006. The change permits electronic acceptance of bonds under the SEZ Act/Rules and aligns procedural formality with existing electronic bond systems.
Note: It is a system-generated summary and is for quick reference only.
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