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 dispute regarding drilling rigs mounted on truck chassis/crawler - whether under tariff heading 84.30 or 87.05 during 1986-1988. Supreme Court settled classification under 87.05 in appellant's own case. Once classification settled, appellant became eligible for exemption under Notification 242/86-CE applicable to Chapter 87.05 goods, even though initially not claimed. Tribunal followed precedent allowing exemption claim at later stage. Condition of notification requiring duty payment on chassis/equipment used deemed complied as all market goods presumed duty paid. Chassis and equipment for special purpose vehicles considered deemed duty paid. Impugned order set aside, appeal allowed.
Classification dispute regarding drilling rigs mounted on truck chassis/crawler - whether under tariff heading 84.30 or 87.05 during 1986-1988. Supreme Court settled classification under 87.05 in appellant's own case. Once classification settled, appellant became eligible for exemption under Notification 242/86-CE applicable to Chapter 87.05 goods, even though initially not claimed. Tribunal followed precedent allowing exemption claim at later stage. Condition of notification requiring duty payment on chassis/equipment used deemed complied as all market goods presumed duty paid. Chassis and equipment for special purpose vehicles considered deemed duty paid. Impugned order set aside, appeal allowed.
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