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...
The High Court quashed the decision of the Policy Relaxation Committee (PRC) rejecting partial benefit under the Merchandise Exports from India Scheme (MEIS) due to a mismatch between the goods description in shipping bills and ITC (HS) 87085000. The court found the decision-making process grossly defective, lacking application of mind and breach of natural justice principles. The PRC failed to indicate reasons for accepting the respondent's case or rejecting the petitioner's case, without discussing the Risk Assessment (RA) report or comments from PC-3 Divisions. The court directed the PRC to reconsider the petitioner's claim within two months, furnishing the RA report and PC-3 comments to the petitioner within 15 days. If additional material is considered, copies must be provided to the petitioner for response. The PRC must hear the petitioner and pass a reasoned order.
The High Court quashed the decision of the Policy Relaxation Committee (PRC) rejecting partial benefit under the Merchandise Exports from India Scheme (MEIS) due to a mismatch between the goods description in shipping bills and ITC (HS) 87085000. The court found the decision-making process grossly defective, lacking application of mind and breach of natural justice principles. The PRC failed to indicate reasons for accepting the respondent's case or rejecting the petitioner's case, without discussing the Risk Assessment (RA) report or comments from PC-3 Divisions. The court directed the PRC to reconsider the petitioner's claim within two months, furnishing the RA report and PC-3 comments to the petitioner within 15 days. If additional material is considered, copies must be provided to the petitioner for response. The PRC must hear the petitioner and pass a reasoned order.
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