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...
Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal of High Speed Diesel manufactured in Special Economic Zone (SEZ) to Domestic Tariff Area (DTA). The provisions of the Central Excise Act, 1944 can be resorted to while construing the levy and collection under the three Finance Acts. The Supreme Court's judgment in Unicorn supports the appellant's case, holding that exemption provisions u/s 5A of the Central Excise Act could have been applied if the Central Government chose to do so. The appellant was justified in contending that the Central Excise Act provisions apply equally to the Finance Act provisions, and the Finance Act duties, being additional to excise duty, are in the nature of excise duty u/s 3 of the Central Excise Act. The impugned order is set aside, and the appeal is allowed.
Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal of High Speed Diesel manufactured in Special Economic Zone (SEZ) to Domestic Tariff Area (DTA). The provisions of the Central Excise Act, 1944 can be resorted to while construing the levy and collection under the three Finance Acts. The Supreme Court's judgment in Unicorn supports the appellant's case, holding that exemption provisions u/s 5A of the Central Excise Act could have been applied if the Central Government chose to do so. The appellant was justified in contending that the Central Excise Act provisions apply equally to the Finance Act provisions, and the Finance Act duties, being additional to excise duty, are in the nature of excise duty u/s 3 of the Central Excise Act. The impugned order is set aside, and the appeal is allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
