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...
Tariff values for specified imported goods are revised by substituting the tables in the existing customs notification under the Customs Act, 1962. The amendment keeps the tariff values unchanged for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, and areca nuts, while fixing tariff values for gold and silver entries used for the relevant import concessions, including gold in any form, silver in any form, gold bars, gold coins, gold findings, medallions and silver coins, and semi-manufactured silver. The notification takes effect from 21 March 2026.
Tariff values for specified imported goods are revised by substituting the tables in the existing customs notification under the Customs Act, 1962. The amendment keeps the tariff values unchanged for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, and areca nuts, while fixing tariff values for gold and silver entries used for the relevant import concessions, including gold in any form, silver in any form, gold bars, gold coins, gold findings, medallions and silver coins, and semi-manufactured silver. The notification takes effect from 21 March 2026.
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