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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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The case involved a dispute over the classification of "KARA" brand wet wipes under two different tariff items. The issue of time limitation was raised, with the appellant arguing that there was no suppression of facts as they had declared the classification and exemption notification for their product. The tribunal found in favor of the appellant, stating that there was no intent to evade duty and no suppression of facts. The demand for the extended period was set aside, and the penalty for the normal period was also waived. The appellant was directed to file a refund application for the excess amount paid, which would be adjusted against the re-quantified demand. The decision was supported by relevant case law, including a Supreme Court ruling. The appeal was allowed in part.
The case involved a dispute over the classification of "KARA" brand wet wipes under two different tariff items. The issue of time limitation was raised, with the appellant arguing that there was no suppression of facts as they had declared the classification and exemption notification for their product. The tribunal found in favor of the appellant, stating that there was no intent to evade duty and no suppression of facts. The demand for the extended period was set aside, and the penalty for the normal period was also waived. The appellant was directed to file a refund application for the excess amount paid, which would be adjusted against the re-quantified demand. The decision was supported by relevant case law, including a Supreme Court ruling. The appeal was allowed in part.
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