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...
Additional customs duty under Section 3(1) is levied to maintain parity with like goods manufactured in India, so imported goods are treated as if manufactured domestically for concessional CVD under Notification No. 12/2012-CE. On that basis, the condition of non-availment of CENVAT credit could not be denied to an importer merely because it is tied to manufacture and cannot be literally shown by a trader-importer. The reasoning in SRF Ltd. was applied, the strict-construction plea based on Hari Chand Shri Gopal was distinguished, and procedural limits in the EDI system could not defeat the substantive concession. The concessional rate was extended and the Department's appeal was dismissed.
Additional customs duty under Section 3(1) is levied to maintain parity with like goods manufactured in India, so imported goods are treated as if manufactured domestically for concessional CVD under Notification No. 12/2012-CE. On that basis, the condition of non-availment of CENVAT credit could not be denied to an importer merely because it is tied to manufacture and cannot be literally shown by a trader-importer. The reasoning in SRF Ltd. was applied, the strict-construction plea based on Hari Chand Shri Gopal was distinguished, and procedural limits in the EDI system could not defeat the substantive concession. The concessional rate was extended and the Department's appeal was dismissed.
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