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...
Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the jurisdictional implications and competence of the reviewing authority in making such a directive. - They found that the directive lacked a legal basis due to procedural irregularities and jurisdictional limitations. The Tribunal criticized the absence of proper notice and justification under relevant customs laws. They also questioned the competence of the reviewing authority to challenge the decision of the Deputy Commissioner, SVB, without sufficient cause for grievance. - In conclusion, the Tribunal set aside the impugned order and remanded the appeal to the first appellate authority for proper consideration in accordance with the scheme of Customs Act, 1962.
Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the jurisdictional implications and competence of the reviewing authority in making such a directive. - They found that the directive lacked a legal basis due to procedural irregularities and jurisdictional limitations. The Tribunal criticized the absence of proper notice and justification under relevant customs laws. They also questioned the competence of the reviewing authority to challenge the decision of the Deputy Commissioner, SVB, without sufficient cause for grievance. - In conclusion, the Tribunal set aside the impugned order and remanded the appeal to the first appellate authority for proper consideration in accordance with the scheme of Customs Act, 1962.
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