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 jurisdiction of the Principal Commissioner of Customs, Visakhapatnam has been revised by substitution of the relevant table entry in Notification No. 21/2022-Customs (N.T.). The amended jurisdiction covers the Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, the SEZ and areas under Greater Visakhapatnam Municipal Corporation, together with inland container depots, airports, export oriented units, special economic zones and warehouses in specified districts of Andhra Pradesh, and the continental shelf and exclusive economic zone facing the Andhra Pradesh baseline where the Customs Act has been extended. The change takes effect on publication in the Official Gazette.
The jurisdiction of the Principal Commissioner of Customs, Visakhapatnam has been revised by substitution of the relevant table entry in Notification No. 21/2022-Customs (N.T.). The amended jurisdiction covers the Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, the SEZ and areas under Greater Visakhapatnam Municipal Corporation, together with inland container depots, airports, export oriented units, special economic zones and warehouses in specified districts of Andhra Pradesh, and the continental shelf and exclusive economic zone facing the Andhra Pradesh baseline where the Customs Act has been extended. The change takes effect on publication in the Official Gazette.
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