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...
CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs Act requirements by not providing appellants with the Central Revenue Control Laboratory's re-test report that formed the basis for reclassification from non-textured to textured polyester filament yarn. Initial clearance was granted after examination and testing by Textiles Committee Laboratory. The demand for differential duty was invalidated due to violation of natural justice principles, as appellant-importer was neither furnished with the re-test report nor given reasonable opportunity to present their case before the order was passed.
CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs Act requirements by not providing appellants with the Central Revenue Control Laboratory's re-test report that formed the basis for reclassification from non-textured to textured polyester filament yarn. Initial clearance was granted after examination and testing by Textiles Committee Laboratory. The demand for differential duty was invalidated due to violation of natural justice principles, as appellant-importer was neither furnished with the re-test report nor given reasonable opportunity to present their case before the order was passed.
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