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 duty and penalty case involving aircraft import exemption. The tribunal held that the exemption notification permits use of imported aircraft for both Non-Scheduled (Passenger) and Non-Scheduled (Charter) Services. The appellant's leasing of aircraft to other entities does not violate exemption conditions. The Commissioner's findings were deemed unsustainable, and the penalty imposed under sections 112 and 140 of the Customs Act was set aside. The tribunal allowed the customs appeals, effectively releasing the appellant from the disputed customs duty and penalties, and affirming a broader interpretation of the exemption notification's operational scope.
CESTAT adjudicated a customs duty and penalty case involving aircraft import exemption. The tribunal held that the exemption notification permits use of imported aircraft for both Non-Scheduled (Passenger) and Non-Scheduled (Charter) Services. The appellant's leasing of aircraft to other entities does not violate exemption conditions. The Commissioner's findings were deemed unsustainable, and the penalty imposed under sections 112 and 140 of the Customs Act was set aside. The tribunal allowed the customs appeals, effectively releasing the appellant from the disputed customs duty and penalties, and affirming a broader interpretation of the exemption notification's operational scope.
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