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...
Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed rates/manner by Government of India. The Commissioner lacks jurisdiction and authority to recover such charges in absence of specified rates and manner as mandated by Regulation 6(1)(o). Reliance placed on judgments holding that cost recovery charges cannot be demanded without specified rates and manner. Provision of cost recovery charges held ultra vires by Telangana High Court on ground of lack of power u/s 157 of Customs Act, 1962. Revenue's appeal dismissed as recovery itself is without jurisdiction. Commissioner rightly did not confirm charges related to House Rent Allowance and Transport Allowance as assessee provided accommodation and transport facility. Assessee's appeal allowed.
Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed rates/manner by Government of India. The Commissioner lacks jurisdiction and authority to recover such charges in absence of specified rates and manner as mandated by Regulation 6(1)(o). Reliance placed on judgments holding that cost recovery charges cannot be demanded without specified rates and manner. Provision of cost recovery charges held ultra vires by Telangana High Court on ground of lack of power u/s 157 of Customs Act, 1962. Revenue's appeal dismissed as recovery itself is without jurisdiction. Commissioner rightly did not confirm charges related to House Rent Allowance and Transport Allowance as assessee provided accommodation and transport facility. Assessee's appeal allowed.
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