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 involves a dispute over re-exporting 4536 kgs of Organic Cashew Kernel SWP. The appellant sought permission for re-export after the goods did not meet safety standards. FSSAI denied NOC, leading to confiscation and penalty. The appellant requested re-export after dry heating. The Tribunal held that the goods, though not conforming to standards, were not unfit for consumption. The decision to deny re-export lacked legal basis. The orders for confiscation and penalty were set aside, allowing re-export after dry heating within a month. The appeal was disposed of in favor of the appellant.
The case involves a dispute over re-exporting 4536 kgs of Organic Cashew Kernel SWP. The appellant sought permission for re-export after the goods did not meet safety standards. FSSAI denied NOC, leading to confiscation and penalty. The appellant requested re-export after dry heating. The Tribunal held that the goods, though not conforming to standards, were not unfit for consumption. The decision to deny re-export lacked legal basis. The orders for confiscation and penalty were set aside, allowing re-export after dry heating within a month. The appeal was disposed of in favor of the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
