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 adjudicated a customs classification dispute involving Clear Float Glass. The tribunal determined the imported goods should be classified under CTH 7005 1090, consistent with prior precedent in a similar case involving the same company. The ruling affirmed the appellant's entitlement to Free Trade Agreement (FTA) benefits under Notification No. 46/2011-Cus, subject to regulatory compliance. The tribunal rejected the revenue's classification under CTH 7005 2990 and invalidated the extended period for duty and penalty demands. Consequently, the appeal was allowed, establishing the correct tariff heading and preserving the appellant's customs duty benefits.
CESTAT adjudicated a customs classification dispute involving Clear Float Glass. The tribunal determined the imported goods should be classified under CTH 7005 1090, consistent with prior precedent in a similar case involving the same company. The ruling affirmed the appellant's entitlement to Free Trade Agreement (FTA) benefits under Notification No. 46/2011-Cus, subject to regulatory compliance. The tribunal rejected the revenue's classification under CTH 7005 2990 and invalidated the extended period for duty and penalty demands. Consequently, the appeal was allowed, establishing the correct tariff heading and preserving the appellant's customs duty benefits.
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