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...
Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as "Electronic automatic regulators" under Chapter 90 for several reasons: ECUs, while electronic, do not regulate anything by themselves but are components of a larger system (ABS) that performs regulation based on inputs analyzed by the ECU. The primary function of the ECU is data analysis, not direct regulation or control of braking, thus it does not fit the criteria for classification under CTI 9032 89 10. - The Tribunal found that the ECU is an automotive part, used solely with automobiles, fitting the classification under CTI 8708 99 00.
Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as "Electronic automatic regulators" under Chapter 90 for several reasons: ECUs, while electronic, do not regulate anything by themselves but are components of a larger system (ABS) that performs regulation based on inputs analyzed by the ECU. The primary function of the ECU is data analysis, not direct regulation or control of braking, thus it does not fit the criteria for classification under CTI 9032 89 10. - The Tribunal found that the ECU is an automotive part, used solely with automobiles, fitting the classification under CTI 8708 99 00.
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