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 can bring gold chain with diamond pendant into India as personal effect under Baggage Rules 1998. Invoice for diamond purchase though unsigned, cannot be sole basis for rejection. Personal effect interpretation depends on context and person's background. For high net worth individual like Petitioner engaged in jewelry business with declared income of USD 150,000, expensive jewelry qualifies as personal effect. Customs authorities erred in initiating proceedings merely on high value ascription without considering Petitioner's background and valuation date discrepancy. Respondents directed to refund Rs. 35,00,000 deposited by Petitioner within four weeks.
Petitioner can bring gold chain with diamond pendant into India as personal effect under Baggage Rules 1998. Invoice for diamond purchase though unsigned, cannot be sole basis for rejection. Personal effect interpretation depends on context and person's background. For high net worth individual like Petitioner engaged in jewelry business with declared income of USD 150,000, expensive jewelry qualifies as personal effect. Customs authorities erred in initiating proceedings merely on high value ascription without considering Petitioner's background and valuation date discrepancy. Respondents directed to refund Rs. 35,00,000 deposited by Petitioner within four weeks.
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