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...
EPCG duty-exemption compliance is evidenced by installation certificates for the installation requirement and an Export Obligation Discharge Certificate for fulfilment of export obligations. Where the licensing authority issues the discharge certificate after adjudication because it was pending despite an application and supporting documents, subsequent customs acceptance of that certificate and cancellation of the related bonds confirms compliance with EPCG notification conditions. A duty demand, redemption fine and penalty based solely on earlier non-production of the certificate are inconsistent with that subsequent acceptance of compliance.
EPCG duty-exemption compliance is evidenced by installation certificates for the installation requirement and an Export Obligation Discharge Certificate for fulfilment of export obligations. Where the licensing authority issues the discharge certificate after adjudication because it was pending despite an application and supporting documents, subsequent customs acceptance of that certificate and cancellation of the related bonds confirms compliance with EPCG notification conditions. A duty demand, redemption fine and penalty based solely on earlier non-production of the certificate are inconsistent with that subsequent acceptance of compliance.
Note: It is a system-generated summary and is for quick reference only.
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