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 affirmed the validity of customs duty notifications, rejecting petitioner's challenge to additional duty levies. The court held that goods exempted from basic customs duty can still be subject to additional duty under respective enactments. Notification No.24/2005 does not preclude levy of 4% additional duty under Notification No.19/2005. The government retains discretionary power under Section 25 of Customs Act to grant conditional or absolute exemptions. The court emphasized that nil or free tariff classification does not automatically eliminate potential duty liability. Consequently, the petition was dismissed, upholding the customs authorities' right to impose supplementary duties on imported goods.
HC affirmed the validity of customs duty notifications, rejecting petitioner's challenge to additional duty levies. The court held that goods exempted from basic customs duty can still be subject to additional duty under respective enactments. Notification No.24/2005 does not preclude levy of 4% additional duty under Notification No.19/2005. The government retains discretionary power under Section 25 of Customs Act to grant conditional or absolute exemptions. The court emphasized that nil or free tariff classification does not automatically eliminate potential duty liability. Consequently, the petition was dismissed, upholding the customs authorities' right to impose supplementary duties on imported goods.
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