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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...
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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...
Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount. The Tribunal found that the rejection of the request for amendment was not justified as Section 149 of the Customs Act, 1962, did not prescribe a time limit for filing a request for amendment during the relevant period (Prior to amendment to section 149). The Tribunal referenced decisions in similar cases and noted that a Board Circular cannot override the enactment.
Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount. The Tribunal found that the rejection of the request for amendment was not justified as Section 149 of the Customs Act, 1962, did not prescribe a time limit for filing a request for amendment during the relevant period (Prior to amendment to section 149). The Tribunal referenced decisions in similar cases and noted that a Board Circular cannot override the enactment.
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