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...
The SC determined that imported goods could not be classified as High Speed Diesel (HSD) based on inconclusive laboratory tests. The Court found that only 8 of 21 required parameters under IS1460:2005 were tested, and even these results were ambiguous, merely indicating the sample had "characteristics of HSD" rather than confirming it was HSD. The Court rejected the High Court's "preponderance of probability" standard, holding that classification under the Customs Tariff Act requires application of the "most akin" test with conclusive scientific evidence. Since the burden of proof rests with Customs authorities and the evidence was insufficient, the Court disposed of the appeal in favor of the appellants who claimed the goods were Base Oil.
The SC determined that imported goods could not be classified as High Speed Diesel (HSD) based on inconclusive laboratory tests. The Court found that only 8 of 21 required parameters under IS1460:2005 were tested, and even these results were ambiguous, merely indicating the sample had "characteristics of HSD" rather than confirming it was HSD. The Court rejected the High Court's "preponderance of probability" standard, holding that classification under the Customs Tariff Act requires application of the "most akin" test with conclusive scientific evidence. Since the burden of proof rests with Customs authorities and the evidence was insufficient, the Court disposed of the appeal in favor of the appellants who claimed the goods were Base Oil.
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