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...
Clandestine removal case - Department failed to establish clandestine manufacture and removal of assembled TV sets from warehouse/godown beyond reasonable doubt. Mere recovery of parts or TV sets insufficient, clinching corroborative evidence required. Statements alone cannot establish facts. Department tried to establish cash dealings to avoid buyer identity, but ledger showed banking transactions with buyer details. Consistent view that Settlement Commission findings cannot be basis for adjudication in different proceedings. As duty demand failed, interest and penalties also set aside. Extended period wrongly invoked as facts known to department in 2016 itself when DRI investigation started, show cause notice issued belatedly in 2020. Lack of evidence on manufacturing, transportation, buyers. Show cause notice unsustainable, appeal allowed.
Clandestine removal case - Department failed to establish clandestine manufacture and removal of assembled TV sets from warehouse/godown beyond reasonable doubt. Mere recovery of parts or TV sets insufficient, clinching corroborative evidence required. Statements alone cannot establish facts. Department tried to establish cash dealings to avoid buyer identity, but ledger showed banking transactions with buyer details. Consistent view that Settlement Commission findings cannot be basis for adjudication in different proceedings. As duty demand failed, interest and penalties also set aside. Extended period wrongly invoked as facts known to department in 2016 itself when DRI investigation started, show cause notice issued belatedly in 2020. Lack of evidence on manufacturing, transportation, buyers. Show cause notice unsustainable, appeal allowed.
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