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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing Cenvat credit of a non-SEZ Unit. It held that there was no statutory basis for denying such utilization. - The Tribunal noted that the sole basis for denying the Appellant the ability to utilize Cenvat credit was the view that the centralized registration appeared to be invalid due to differing invoicing series. However, it ruled that there was no statutory requirement for identical invoicing series under centralized registration. Thus, it found the basis for denial to be erroneous and without legal merit.
Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing Cenvat credit of a non-SEZ Unit. It held that there was no statutory basis for denying such utilization. - The Tribunal noted that the sole basis for denying the Appellant the ability to utilize Cenvat credit was the view that the centralized registration appeared to be invalid due to differing invoicing series. However, it ruled that there was no statutory requirement for identical invoicing series under centralized registration. Thus, it found the basis for denial to be erroneous and without legal merit.
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