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 duty on imported inputs used for final products exempted from duty u/s 3 of N/N. 52/2003-Cus. The Tribunal held that demand u/s 28(4) of Customs Act, 1962 with extended period was not sustainable. The appellant's belief in eligibility for Cenvat credit and favorable Tribunal decisions supported the conclusion. The demand for the extended period was set aside, and only duty for the normal period was upheld. The imposition of penalty u/s 114A was deemed legally unsustainable. The appeal was allowed in favor of the appellant.
The case involved a dispute regarding the demand of duty on imported inputs used for final products exempted from duty u/s 3 of N/N. 52/2003-Cus. The Tribunal held that demand u/s 28(4) of Customs Act, 1962 with extended period was not sustainable. The appellant's belief in eligibility for Cenvat credit and favorable Tribunal decisions supported the conclusion. The demand for the extended period was set aside, and only duty for the normal period was upheld. The imposition of penalty u/s 114A was deemed legally unsustainable. The appeal was allowed in favor of the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
