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...
The appellant challenged the notification extending the restriction on imports of green peas and yellow peas up to 31.12.2018, as the initial restriction was only until 30.06.2018. The Rajasthan High Court initially stayed the operation of the extended notification, which was later upheld by the Supreme Court. Although the imports during 22.10.2018 to 28.12.2018 were held restricted, the Tribunal took a sympathetic view considering the appellant was a regular importer, the gap of three months without restrictions, and the legal challenge. The redemption fine and penalty imposed by the Adjudicating Authority were reduced by the Commissioner (Appeals), and the Tribunal disposed of the appeals filed by the Revenue and the cross-objection filed by the Respondent.
The appellant challenged the notification extending the restriction on imports of green peas and yellow peas up to 31.12.2018, as the initial restriction was only until 30.06.2018. The Rajasthan High Court initially stayed the operation of the extended notification, which was later upheld by the Supreme Court. Although the imports during 22.10.2018 to 28.12.2018 were held restricted, the Tribunal took a sympathetic view considering the appellant was a regular importer, the gap of three months without restrictions, and the legal challenge. The redemption fine and penalty imposed by the Adjudicating Authority were reduced by the Commissioner (Appeals), and the Tribunal disposed of the appeals filed by the Revenue and the cross-objection filed by the Respondent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
