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 issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of duty paid. The Appellate Tribunal held that total duty payment was the norm, with stay being an exception. Pre-deposit u/s 35F was confirmed, with deposited amounts considered as mandatory pre-deposit. The tribunal referred to legal precedents regarding pre-deposit under similar laws. The decision clarified the distinction between full and partial pre-deposit. The tribunal ruled that the amounts paid under protest qualified as pre-deposit and were not subject to Section 11B. Interest on delayed refunds was granted post-amendment.
The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of duty paid. The Appellate Tribunal held that total duty payment was the norm, with stay being an exception. Pre-deposit u/s 35F was confirmed, with deposited amounts considered as mandatory pre-deposit. The tribunal referred to legal precedents regarding pre-deposit under similar laws. The decision clarified the distinction between full and partial pre-deposit. The tribunal ruled that the amounts paid under protest qualified as pre-deposit and were not subject to Section 11B. Interest on delayed refunds was granted post-amendment.
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