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...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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The validity of Public Notice No. 42/2026 on the standard operating procedure for diverted break bulk cargo for international transhipment at Mumbai Port is extended until 15.04.2026. A nodal officer is also nominated for implementation of the procedure, namely the Additional Commissioner, with the stated contact details. The notice operates as an administrative extension and designation for handling the transhipment process under the referenced customs circulars.
The validity of Public Notice No. 42/2026 on the standard operating procedure for diverted break bulk cargo for international transhipment at Mumbai Port is extended until 15.04.2026. A nodal officer is also nominated for implementation of the procedure, namely the Additional Commissioner, with the stated contact details. The notice operates as an administrative extension and designation for handling the transhipment process under the referenced customs circulars.
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