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...
Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals covering 13 Bills of Entry, the Revenue is required to file 13 separate appeals challenging each Bill of Entry, which is an assessment order itself. The Tribunal held that the present single appeal filed by the Revenue against 13 Bills of Entry is not maintainable. The Revenue is directed to file 13 separate appeals if they wish to challenge the order, as per the interpretation of Rule 6(A) by the Ahmedabad Bench in CMR Nikkie India Pvt Ltd case.
Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals covering 13 Bills of Entry, the Revenue is required to file 13 separate appeals challenging each Bill of Entry, which is an assessment order itself. The Tribunal held that the present single appeal filed by the Revenue against 13 Bills of Entry is not maintainable. The Revenue is directed to file 13 separate appeals if they wish to challenge the order, as per the interpretation of Rule 6(A) by the Ahmedabad Bench in CMR Nikkie India Pvt Ltd case.
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