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 'Brush Cutters' misdeclared as 'Power Operated Reapers' to evade higher duty. Tribunal upheld classification under Heading 8467 8990 based on previous decisions. Appellant knowingly misdeclared to claim agricultural equipment subsidy, as evident from instruction manual mentioning 'Brush Cutter' though catalogue stated 'Power Operated Reaper'. Demand of differential duty, interest, and penalty on company upheld. Confiscation of goods upheld with reduced redemption fine. Penalty on company's partner reduced. Penalties u/s 114AA set aside. Appeal disposed.
Classification of imported 'Brush Cutters' misdeclared as 'Power Operated Reapers' to evade higher duty. Tribunal upheld classification under Heading 8467 8990 based on previous decisions. Appellant knowingly misdeclared to claim agricultural equipment subsidy, as evident from instruction manual mentioning 'Brush Cutter' though catalogue stated 'Power Operated Reaper'. Demand of differential duty, interest, and penalty on company upheld. Confiscation of goods upheld with reduced redemption fine. Penalty on company's partner reduced. Penalties u/s 114AA set aside. Appeal disposed.
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