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...
Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the Department has accepted the decision passed by the Commissioner of Customs, Nhava Sheva holding that the subject goods are to be classified under CTH 4911 9990. When this classification has been accepted, the Department cannot allege mis-classification for imports of the same goods made during the subsequent period. - AT
Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the Department has accepted the decision passed by the Commissioner of Customs, Nhava Sheva holding that the subject goods are to be classified under CTH 4911 9990. When this classification has been accepted, the Department cannot allege mis-classification for imports of the same goods made during the subsequent period. - AT
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