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...
Warehousing of imported capital goods used in the generation of solar power - Cancellation of license of warehousing as granted in terms of the MOOWR Regulations - Validity of a Central Board of Indirect Taxes and Customs [CBIC] Instruction - The Court ruled that the impugned instruction misinterpreted the statutory provisions, particularly the scope of Sections 61 and 65 of the Customs Act. The justices found that solar power generation could indeed be classified under operations permissible in a bonded warehouse. - The Court held that the instruction was ultra vires, meaning beyond the powers granted under the Customs Act. It was deemed contrary to the provisions of Section 151A, which prevents the issuance of directions that interfere with the discretion of customs officers. - The Court recognized the rights of the petitioners under the MOOWR Regulations to continue their operations.
Warehousing of imported capital goods used in the generation of solar power - Cancellation of license of warehousing as granted in terms of the MOOWR Regulations - Validity of a Central Board of Indirect Taxes and Customs [CBIC] Instruction - The Court ruled that the impugned instruction misinterpreted the statutory provisions, particularly the scope of Sections 61 and 65 of the Customs Act. The justices found that solar power generation could indeed be classified under operations permissible in a bonded warehouse. - The Court held that the instruction was ultra vires, meaning beyond the powers granted under the Customs Act. It was deemed contrary to the provisions of Section 151A, which prevents the issuance of directions that interfere with the discretion of customs officers. - The Court recognized the rights of the petitioners under the MOOWR Regulations to continue their operations.
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