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...
Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
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