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...
Appellants' right to challenge the enhancement of declared values for imported goods, even after initially requesting expedited clearance. The key points are: Section 17 of the Customs Act mandates a speaking order for reassessment at variance with self-assessment. Mere requests for expedited clearance cannot be construed as abandonment of the right to appeal reassessment. The proper officer must provide reasons for rejecting declared values before reassessment. Enhancing values solely based on NIDB data without corroborative evidence is unwarranted. Reassessment must comply with rules, be reasoned, and based on tangible justifiable material. The High Court allowed the appeals, setting aside CESTAT orders and restoring the Commissioner (Appeals) order.
Appellants' right to challenge the enhancement of declared values for imported goods, even after initially requesting expedited clearance. The key points are: Section 17 of the Customs Act mandates a speaking order for reassessment at variance with self-assessment. Mere requests for expedited clearance cannot be construed as abandonment of the right to appeal reassessment. The proper officer must provide reasons for rejecting declared values before reassessment. Enhancing values solely based on NIDB data without corroborative evidence is unwarranted. Reassessment must comply with rules, be reasoned, and based on tangible justifiable material. The High Court allowed the appeals, setting aside CESTAT orders and restoring the Commissioner (Appeals) order.
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