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...
Petitioner filed four Ex-Bond Bills of Entry before Notification came into force, self-assessing goods at USD 1163 PMT. Notification enhancing tariff value was e-gazetted later. Reassessment orders quashed as rate applicable at time of presenting bills prevails u/s 68 of Customs Act, 1962. Refund of additional duty paid under protest allowed. Citing ITC Ltd. case, court held Section 27(2)(a) requires applicant to prove duty/interest claimed as refund was not passed on to prevent unjust enrichment. Petition allowed.
Petitioner filed four Ex-Bond Bills of Entry before Notification came into force, self-assessing goods at USD 1163 PMT. Notification enhancing tariff value was e-gazetted later. Reassessment orders quashed as rate applicable at time of presenting bills prevails u/s 68 of Customs Act, 1962. Refund of additional duty paid under protest allowed. Citing ITC Ltd. case, court held Section 27(2)(a) requires applicant to prove duty/interest claimed as refund was not passed on to prevent unjust enrichment. Petition allowed.
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