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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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The High Court dismissed the petition, holding that the petitioners should avail the alternate remedy of appeal instead. It was not a case of complete lack of opportunity or notice, but rather an alleged lack of adequate opportunity. Mere allegation of non-furnishing of some documents is insufficient; the impact and relevance of such documents need to be examined. The Appellate Tribunal u/s 129B of the Customs Act has substantial powers to pass appropriate orders after considering additional evidence, if necessary. Therefore, the available appeal remedy is efficacious, and no case is made out for entertaining the petitions instead of relegating the petitioners to the appeal process. The petitioners are free to appeal the impugned order dated June 28, 2024.
The High Court dismissed the petition, holding that the petitioners should avail the alternate remedy of appeal instead. It was not a case of complete lack of opportunity or notice, but rather an alleged lack of adequate opportunity. Mere allegation of non-furnishing of some documents is insufficient; the impact and relevance of such documents need to be examined. The Appellate Tribunal u/s 129B of the Customs Act has substantial powers to pass appropriate orders after considering additional evidence, if necessary. Therefore, the available appeal remedy is efficacious, and no case is made out for entertaining the petitions instead of relegating the petitioners to the appeal process. The petitioners are free to appeal the impugned order dated June 28, 2024.
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