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...
Request for amendment of EDI shipping bill - delay of 9 to 12 months from date of filing of shipping bills - The exporter or importer has, as a corollary, the right to seek an amendment under section 149 but nothing in the section suggests that the importer or exporter has a right to an amendment. Otherwise, the words ‘the officer may, in his discretion’ in Section 149 will be otiose. Needless to say that once an officer makes a decision, such a decision will be subject to judicial review. - The appeal is partly allowed by only directing the Respondents to permit amendment of the shipping bills either in the Customs EDI system or manually, as may be feasible - AT
Request for amendment of EDI shipping bill - delay of 9 to 12 months from date of filing of shipping bills - The exporter or importer has, as a corollary, the right to seek an amendment under section 149 but nothing in the section suggests that the importer or exporter has a right to an amendment. Otherwise, the words ‘the officer may, in his discretion’ in Section 149 will be otiose. Needless to say that once an officer makes a decision, such a decision will be subject to judicial review. - The appeal is partly allowed by only directing the Respondents to permit amendment of the shipping bills either in the Customs EDI system or manually, as may be feasible - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
