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...
Mis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - The case revolved around discrepancies in the declared Retail Sale Price (RSP) of imported goods compared to the actual price found on the package. Despite the appellant's explanation of a communication gap leading to the error, the Appellate Tribunal upheld the lower authorities' decision to impose penalties and confiscate the goods.
Mis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - The case revolved around discrepancies in the declared Retail Sale Price (RSP) of imported goods compared to the actual price found on the package. Despite the appellant's explanation of a communication gap leading to the error, the Appellate Tribunal upheld the lower authorities' decision to impose penalties and confiscate the goods.
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