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...
Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation permissible if legislative intent clear. Differential duty demand on copper anodes for July 2001-March 2002 upheld, value determined. Penalty u/r 25 set aside as no intent to evade duty established, merely valuation dispute. Interest payable on delayed duty payment as per Supreme Court ruling, even without deceit. Appeal allowed by CESTAT.
Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation permissible if legislative intent clear. Differential duty demand on copper anodes for July 2001-March 2002 upheld, value determined. Penalty u/r 25 set aside as no intent to evade duty established, merely valuation dispute. Interest payable on delayed duty payment as per Supreme Court ruling, even without deceit. Appeal allowed by CESTAT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
