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...
Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU) scheme instead of cash payment. Relying on SC judgment in Eicher Motors Ltd. allowing utilization of accumulated Cenvat credit and HC judgment in Shilpa Copper Wire Industries equating EOUs with DTA units for Cenvat scheme. Section 142(6)(a) of GST Act also allows refund of outstanding credit in cash. Respondents' demand for cash payment rejected as legitimately availed Cenvat credit can be used for duty payment. Petition allowed as similarly situated assessees permitted to pay duty from Cenvat credit account.
Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU) scheme instead of cash payment. Relying on SC judgment in Eicher Motors Ltd. allowing utilization of accumulated Cenvat credit and HC judgment in Shilpa Copper Wire Industries equating EOUs with DTA units for Cenvat scheme. Section 142(6)(a) of GST Act also allows refund of outstanding credit in cash. Respondents' demand for cash payment rejected as legitimately availed Cenvat credit can be used for duty payment. Petition allowed as similarly situated assessees permitted to pay duty from Cenvat credit account.
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