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...
Pursuant to CBIC Instruction 22/2023, the SOP mandates a preventive vigilance framework for the West Bengal Legislative Assembly elections 2026: a State Nodal Officer, Assistant State Nodal Officer, sub-nodal and district nodal officers are nominated to coordinate with other agencies; a Central Control Room and seizing-unit response teams must be maintained for road/transit checks and bonded-warehouse stock verification; all seizures with potential voter influence implications must be reported through the CVIGIL application the same day via the sub nodal to district nodal workflow; formations must ensure data authenticity and continuous reporting for the election period as directed by the ECI.
Pursuant to CBIC Instruction 22/2023, the SOP mandates a preventive vigilance framework for the West Bengal Legislative Assembly elections 2026: a State Nodal Officer, Assistant State Nodal Officer, sub-nodal and district nodal officers are nominated to coordinate with other agencies; a Central Control Room and seizing-unit response teams must be maintained for road/transit checks and bonded-warehouse stock verification; all seizures with potential voter influence implications must be reported through the CVIGIL application the same day via the sub nodal to district nodal workflow; formations must ensure data authenticity and continuous reporting for the election period as directed by the ECI.
Note: It is a system-generated summary and is for quick reference only.