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...
Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under Section 124 need not be issued by ‘the proper officer’. However, in the present case the basis for the proposed confiscation of goods and imposition of penalties in the SCN has been the re- assessment of the goods and demand of the duty under Section 28(4). The basis for re-assessment being unsustainable in view of Canon India, the proposals for confiscation and of goods and imposition of penalties cannot service either. - AT
Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under Section 124 need not be issued by ‘the proper officer’. However, in the present case the basis for the proposed confiscation of goods and imposition of penalties in the SCN has been the re- assessment of the goods and demand of the duty under Section 28(4). The basis for re-assessment being unsustainable in view of Canon India, the proposals for confiscation and of goods and imposition of penalties cannot service either. - AT
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