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...
Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure and are capital goods, and hence the CVD paid was not eligible to be availed as credit under the CENVAT Credit Rules, 2004 - The Tribunal noted that the Commissioner (Appeals) went beyond the scope of the appeal by addressing the eligibility of CVD paid on IT infrastructure as capital goods. Citing legal precedent, the Tribunal emphasized that decisions should be based on the grounds raised by the parties in their pleadings. - Consequently, the Tribunal set aside the portion of the Commissioner's decision regarding the eligibility of CVD paid on IT infrastructure as capital goods, as it was outside the scope of the appeal.
Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure and are capital goods, and hence the CVD paid was not eligible to be availed as credit under the CENVAT Credit Rules, 2004 - The Tribunal noted that the Commissioner (Appeals) went beyond the scope of the appeal by addressing the eligibility of CVD paid on IT infrastructure as capital goods. Citing legal precedent, the Tribunal emphasized that decisions should be based on the grounds raised by the parties in their pleadings. - Consequently, the Tribunal set aside the portion of the Commissioner's decision regarding the eligibility of CVD paid on IT infrastructure as capital goods, as it was outside the scope of the appeal.
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