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...
Interest on delayed refund - Interest for the delay in payment of additional duty - calculation of relevant time - The Tribunal noted that the appellant had already been sanctioned the principal amount by the proper authority, rendering the provisions of unjust enrichment under Section 18(5) of the Customs Act, 1962, inapplicable. - Regarding the objection raised by the respondent, the Tribunal held that since the appellant's prayer was to allow interest as per the law, they had the right to raise the question of law at the appeal stage. However, considering that the adjudication/appellate authority had not considered the provisions of Section 18(4) of the Customs Act, 1962, the appeal was remanded to the adjudication authority to reconsider the appellant's entitlement to interest under the said provision.
Interest on delayed refund - Interest for the delay in payment of additional duty - calculation of relevant time - The Tribunal noted that the appellant had already been sanctioned the principal amount by the proper authority, rendering the provisions of unjust enrichment under Section 18(5) of the Customs Act, 1962, inapplicable. - Regarding the objection raised by the respondent, the Tribunal held that since the appellant's prayer was to allow interest as per the law, they had the right to raise the question of law at the appeal stage. However, considering that the adjudication/appellate authority had not considered the provisions of Section 18(4) of the Customs Act, 1962, the appeal was remanded to the adjudication authority to reconsider the appellant's entitlement to interest under the said provision.
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