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...
Re-determination of value - Misdeclaration - reclassifying of the impugned goods - Revenue Appeal - The appeal before the Appellate Tribunal revolved around the failure to confiscate goods and impose penalties under the Customs Act, 1962. The appellant contended that the respondent had misdeclared the goods and claimed improper exemptions, while the respondent maintained that there was no misdeclaration and that procedural requirements had not been met. The Tribunal found no merit in the appellant's arguments and upheld the impugned order, emphasizing the lack of evidence of misdeclaration or evasion of duty. It also noted the absence of a show cause notice before confiscation, leading to the dismissal of the appeal.
Re-determination of value - Misdeclaration - reclassifying of the impugned goods - Revenue Appeal - The appeal before the Appellate Tribunal revolved around the failure to confiscate goods and impose penalties under the Customs Act, 1962. The appellant contended that the respondent had misdeclared the goods and claimed improper exemptions, while the respondent maintained that there was no misdeclaration and that procedural requirements had not been met. The Tribunal found no merit in the appellant's arguments and upheld the impugned order, emphasizing the lack of evidence of misdeclaration or evasion of duty. It also noted the absence of a show cause notice before confiscation, leading to the dismissal of the appeal.
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