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...
HC dismissed petition challenging rejection of drawback claim. Petitioner failed to file claim for 5.5 years after export clearance in 2005-06 under Rule 13 of Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. Original triplicate shipping bills, essential for drawback claims, were allegedly lost in 2011. Court upheld concurrent findings of Commissioner (Appeals) and Revisional Authority that petitioner's explanation regarding employee departure was insufficient to justify delay. No plausible explanation provided for non-submission between 2006-2011 when documents were in possession. Court found no grounds to interfere under Article 227, noting clear laches in claim submission.
HC dismissed petition challenging rejection of drawback claim. Petitioner failed to file claim for 5.5 years after export clearance in 2005-06 under Rule 13 of Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. Original triplicate shipping bills, essential for drawback claims, were allegedly lost in 2011. Court upheld concurrent findings of Commissioner (Appeals) and Revisional Authority that petitioner's explanation regarding employee departure was insufficient to justify delay. No plausible explanation provided for non-submission between 2006-2011 when documents were in possession. Court found no grounds to interfere under Article 227, noting clear laches in claim submission.
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