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 directs continuation of customs duty proceedings regarding classification of identical goods under Section 17(5) of Customs Act, 1962. The court mandates personal hearing for petitioner and authorizes adjudicating authority to determine final classification under Customs Tariff Headings 85168000 and 85169000. Provisional release of earlier bills of entry is acknowledged, with the current proceedings expected to bind both existing and previous entry classifications. Writ petition disposed of with directive for comprehensive adjudication process ensuring procedural fairness.
HC directs continuation of customs duty proceedings regarding classification of identical goods under Section 17(5) of Customs Act, 1962. The court mandates personal hearing for petitioner and authorizes adjudicating authority to determine final classification under Customs Tariff Headings 85168000 and 85169000. Provisional release of earlier bills of entry is acknowledged, with the current proceedings expected to bind both existing and previous entry classifications. Writ petition disposed of with directive for comprehensive adjudication process ensuring procedural fairness.
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