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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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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC quashed the mid-term revision of Bullion TRQ allocations under the India-UAE CEPA for FY 2024-25 by the DGFT due to violation of natural justice principles. The petitioner was not granted a hearing opportunity or sufficient prior notice. Relying on its previous decision in KAKA GOLD LLP v. DGFT, the HC directed the DGFT to re-examine the issues raised by the petitioners after providing them an opportunity to be heard, maintain current allocations during the review process, and clearly communicate the criteria for TRQ revisions. Fresh orders were to be issued within three weeks after the petitioners filed a review application within one week.
The HC quashed the mid-term revision of Bullion TRQ allocations under the India-UAE CEPA for FY 2024-25 by the DGFT due to violation of natural justice principles. The petitioner was not granted a hearing opportunity or sufficient prior notice. Relying on its previous decision in KAKA GOLD LLP v. DGFT, the HC directed the DGFT to re-examine the issues raised by the petitioners after providing them an opportunity to be heard, maintain current allocations during the review process, and clearly communicate the criteria for TRQ revisions. Fresh orders were to be issued within three weeks after the petitioners filed a review application within one week.
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