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 Central Government, exercising powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, deletes Policy Condition No.2(iii) of Chapter 95 of the ITC (HS), 2022 Schedule I (Import Policy); the amendment removes that specific import-policy restriction and takes effect immediately. The notification effectuates the policy change without ancillary procedural conditions and signals that imports governed by Chapter 95 will no longer be subject to the deleted condition from the date of publication.
The Central Government, exercising powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, deletes Policy Condition No.2(iii) of Chapter 95 of the ITC (HS), 2022 Schedule I (Import Policy); the amendment removes that specific import-policy restriction and takes effect immediately. The notification effectuates the policy change without ancillary procedural conditions and signals that imports governed by Chapter 95 will no longer be subject to the deleted condition from the date of publication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
