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...
Anti-Dumping Duty - Undervaluation of imported Flax yarn from sister companies / concerns - re-determined assessable value - The tribunal upheld the appellants' preliminary objection that the case was not decided within the time-frame stipulated in Section 28(9) of the Customs Act, and no extension was granted by a senior officer, rendering the order unsustainable. The tribunal found that the differential ADD demand was based on unreliable evidence, including a dubious letter from Tung Ga. The tribunal held that the invoices submitted by the appellants were genuine, and the demand was set aside. The tribunal rejected the undervaluation allegation, finding that it was based on fabricated and uncertified emails from a trade rival. The original transaction values declared by the appellants were upheld.
Anti-Dumping Duty - Undervaluation of imported Flax yarn from sister companies / concerns - re-determined assessable value - The tribunal upheld the appellants' preliminary objection that the case was not decided within the time-frame stipulated in Section 28(9) of the Customs Act, and no extension was granted by a senior officer, rendering the order unsustainable. The tribunal found that the differential ADD demand was based on unreliable evidence, including a dubious letter from Tung Ga. The tribunal held that the invoices submitted by the appellants were genuine, and the demand was set aside. The tribunal rejected the undervaluation allegation, finding that it was based on fabricated and uncertified emails from a trade rival. The original transaction values declared by the appellants were upheld.
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