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...
Wilful misdeclaration or suppression of facts - benefit of Merchandise Export from India Scheme (MEIS) - Export of various frozen seafood - exporting goods as ‘Frozen Leather Jacket Fish’ - The Tribunal noted that the appellant's classification of the product under the contested HSN code was based on a legitimate interpretation and that the customs had accepted this classification at the time of export. The reclassification by the department after issuing a Public Notice could not retroactively invalidate the appellant's eligibility for MEIS benefits. - The Tribunal also addressed the legal validity of the MEIS scrips obtained based on the exports under dispute, concluding that if the scrips were deemed valid for the importers, they must also be considered valid for the exporter (the appellant).
Wilful misdeclaration or suppression of facts - benefit of Merchandise Export from India Scheme (MEIS) - Export of various frozen seafood - exporting goods as ‘Frozen Leather Jacket Fish’ - The Tribunal noted that the appellant's classification of the product under the contested HSN code was based on a legitimate interpretation and that the customs had accepted this classification at the time of export. The reclassification by the department after issuing a Public Notice could not retroactively invalidate the appellant's eligibility for MEIS benefits. - The Tribunal also addressed the legal validity of the MEIS scrips obtained based on the exports under dispute, concluding that if the scrips were deemed valid for the importers, they must also be considered valid for the exporter (the appellant).
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