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...
Classification of imported aluminum formwork structure with accessories under the appropriate customs tariff heading. The key points are: The goods should be classified under Customs Tariff Heading 7610 90 10 as aluminum structures similar to equipment for scaffolding, shuttering, propping or pit-propping, rather than under Heading 8480 60 00. The Revenue failed to challenge the self-assessment by the appellant under the Bills-of-Entry before issuing the demand notice. The adjudicating and appellate authorities exceeded the scope of the Show Cause Notice by denying the benefit of the Notification without specifying the conditions not fulfilled, depriving the appellant of an opportunity to defend their case. Consequently, the impugned order is set aside, and the appeal is allowed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
Classification of imported aluminum formwork structure with accessories under the appropriate customs tariff heading. The key points are: The goods should be classified under Customs Tariff Heading 7610 90 10 as aluminum structures similar to equipment for scaffolding, shuttering, propping or pit-propping, rather than under Heading 8480 60 00. The Revenue failed to challenge the self-assessment by the appellant under the Bills-of-Entry before issuing the demand notice. The adjudicating and appellate authorities exceeded the scope of the Show Cause Notice by denying the benefit of the Notification without specifying the conditions not fulfilled, depriving the appellant of an opportunity to defend their case. Consequently, the impugned order is set aside, and the appeal is allowed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
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