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...
Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of the goods for the intended project due to contract termination and civil disturbances, the Tribunal ruled that non-utilization does not automatically invalidate eligibility. The premature seizure of goods during dispute resolution was deemed unjustified, leading the Tribunal to set aside the recovery of duty and confiscation, restoring the goods to the appellant for compliance with post-importation conditions.
Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of the goods for the intended project due to contract termination and civil disturbances, the Tribunal ruled that non-utilization does not automatically invalidate eligibility. The premature seizure of goods during dispute resolution was deemed unjustified, leading the Tribunal to set aside the recovery of duty and confiscation, restoring the goods to the appellant for compliance with post-importation conditions.
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