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...
Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to file a new bill of entry as per new consignee - levy of demurrage charges - Petitioner is entitled to present the original bill of entry to the customs authority, upon which the goods have to be cleared. - The Petitioner shall pay the customs duty and interest - However, demurrage charges reduced to 50% - HC
Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to file a new bill of entry as per new consignee - levy of demurrage charges - Petitioner is entitled to present the original bill of entry to the customs authority, upon which the goods have to be cleared. - The Petitioner shall pay the customs duty and interest - However, demurrage charges reduced to 50% - HC
Note: It is a system-generated summary and is for quick reference only.