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...
Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based on the alleged shortage to be unsustainable. It held that the department could not ignore the records maintained in the SAP system while making comparisons with a defunct manual register. The department's approach was inconsistent, as it had not accepted the SAP records for one purpose but relied on them for another. The tribunal emphasized that documentary evidence maintained in the regular course of business should prevail over physical stock discrepancies, especially when the department's methodology was flawed.
Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based on the alleged shortage to be unsustainable. It held that the department could not ignore the records maintained in the SAP system while making comparisons with a defunct manual register. The department's approach was inconsistent, as it had not accepted the SAP records for one purpose but relied on them for another. The tribunal emphasized that documentary evidence maintained in the regular course of business should prevail over physical stock discrepancies, especially when the department's methodology was flawed.
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