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...
Benefit of concessional rate of Customs duty benefit on the basis of county of Origin Certificate - Malaysian Origin goods - The Tribunal examined the provisions of Notification No. 46/2011-Cus and the AIFTA Rules regarding the origin criteria for preferential tariff treatment. It found that the appellants claimed the goods to be originating in Malaysia under Rule 5 of the AIFTA Rules. Despite the department's doubts, it was observed that there was no confirmation from the Malaysian Government regarding the authenticity of the country of origin certificate. Therefore, the Tribunal ruled that without verifying the authenticity of the certificate of origins, the benefit cannot be denied.
Benefit of concessional rate of Customs duty benefit on the basis of county of Origin Certificate - Malaysian Origin goods - The Tribunal examined the provisions of Notification No. 46/2011-Cus and the AIFTA Rules regarding the origin criteria for preferential tariff treatment. It found that the appellants claimed the goods to be originating in Malaysia under Rule 5 of the AIFTA Rules. Despite the department's doubts, it was observed that there was no confirmation from the Malaysian Government regarding the authenticity of the country of origin certificate. Therefore, the Tribunal ruled that without verifying the authenticity of the certificate of origins, the benefit cannot be denied.
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