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...
The case involved a dispute regarding the demand of differential duty u/s 28 of the Customs Act, 1962 for using a helicopter for NSOP (Charter) despite having a permit for NSOP (Passenger). The Tribunal held that the permit for NSOP (Passenger) can be used for charter services based on previous rulings. The definition of 'Private Aircraft' was clarified, stating that if an aircraft is used for remuneration, it is considered a public transport aircraft. The appellant's use of the helicopter for commercial flights fell under the category of 'Private Aircraft'. As the helicopter was used for non-scheduled (Passenger) services, there was no violation of the exemption notification. The impugned order was set aside, and the appeal was allowed.
The case involved a dispute regarding the demand of differential duty u/s 28 of the Customs Act, 1962 for using a helicopter for NSOP (Charter) despite having a permit for NSOP (Passenger). The Tribunal held that the permit for NSOP (Passenger) can be used for charter services based on previous rulings. The definition of 'Private Aircraft' was clarified, stating that if an aircraft is used for remuneration, it is considered a public transport aircraft. The appellant's use of the helicopter for commercial flights fell under the category of 'Private Aircraft'. As the helicopter was used for non-scheduled (Passenger) services, there was no violation of the exemption notification. The impugned order was set aside, and the appeal was allowed.
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