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 the confiscation and imposition of fine and penalty on imported marble slabs due to a violation of import policy conditions. The appellant had imported the marble slabs at rates lower than 60 USD per sq.m, leading to an enhancement of the declared value by the adjudicating authority. The Commissioner(Appeals) reduced the fine and penalty, noting the unintentional mistake by the appellant. The Tribunal found the direction to pay redemption fine and penalty excessive, reducing it to 10% and 5% of the enhanced value, citing precedents for similar cases. The appeal was disposed of with the modified order.
The case involved the confiscation and imposition of fine and penalty on imported marble slabs due to a violation of import policy conditions. The appellant had imported the marble slabs at rates lower than 60 USD per sq.m, leading to an enhancement of the declared value by the adjudicating authority. The Commissioner(Appeals) reduced the fine and penalty, noting the unintentional mistake by the appellant. The Tribunal found the direction to pay redemption fine and penalty excessive, reducing it to 10% and 5% of the enhanced value, citing precedents for similar cases. The appeal was disposed of with the modified order.
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