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...
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
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