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...
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Appellants undertook packing/repacking, labeling/re-labeling of machine parts. Issue was classification of earthmoving machines - as automobiles or not. CESTAT held amendment making parts/components/assemblies of earthmoving equipment taxable under "Automobiles" effective prospectively from 29.04.2010, not retrospectively. Earthmoving machines not "automobiles" in common parlance. Amendment to include them under "Automobiles" prospective from 29.04.2010. Impugned orders set aside. Appeal allowed.
Appellants undertook packing/repacking, labeling/re-labeling of machine parts. Issue was classification of earthmoving machines - as automobiles or not. CESTAT held amendment making parts/components/assemblies of earthmoving equipment taxable under "Automobiles" effective prospectively from 29.04.2010, not retrospectively. Earthmoving machines not "automobiles" in common parlance. Amendment to include them under "Automobiles" prospective from 29.04.2010. Impugned orders set aside. Appeal allowed.
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