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 dispute involving invocation of extended limitation period under section 28(1) of Customs Act, 1962. The tribunal examined the procedural validity of a show cause notice issued by revenue authorities regarding thirteen import entries. After analyzing the import documentation and assessment process, the tribunal upheld the Commissioner (Appeals) findings that extended limitation period could not be arbitrarily invoked. The appellant's genuine belief in claiming exemption notification and the fact that goods were examined and cleared during original assessment were critical considerations. Relying on precedential jurisprudence, the tribunal ultimately dismissed the appeal, confirming that revenue authorities cannot retrospectively challenge already assessed and cleared import entries without substantive procedural justification.
CESTAT adjudicated a customs dispute involving invocation of extended limitation period under section 28(1) of Customs Act, 1962. The tribunal examined the procedural validity of a show cause notice issued by revenue authorities regarding thirteen import entries. After analyzing the import documentation and assessment process, the tribunal upheld the Commissioner (Appeals) findings that extended limitation period could not be arbitrarily invoked. The appellant's genuine belief in claiming exemption notification and the fact that goods were examined and cleared during original assessment were critical considerations. Relying on precedential jurisprudence, the tribunal ultimately dismissed the appeal, confirming that revenue authorities cannot retrospectively challenge already assessed and cleared import entries without substantive procedural justification.
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