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 dispute involving polyester knitted fabric imports. The tribunal found that transaction value cannot be unilaterally enhanced solely based on DRI alerts, consistent with prior judicial precedents. The appellants were entitled to exemption benefits under Notification No. 30/2004-CE and No. 072/2005, which were previously confirmed by Commissioner (Appeals). The tribunal determined that the challenged orders were legally unsustainable, consequently setting aside the original orders and allowing the appellants' appeals, thereby affirming the declared transaction value and granting applicable customs duty exemptions.
CESTAT adjudicated a customs duty dispute involving polyester knitted fabric imports. The tribunal found that transaction value cannot be unilaterally enhanced solely based on DRI alerts, consistent with prior judicial precedents. The appellants were entitled to exemption benefits under Notification No. 30/2004-CE and No. 072/2005, which were previously confirmed by Commissioner (Appeals). The tribunal determined that the challenged orders were legally unsustainable, consequently setting aside the original orders and allowing the appellants' appeals, thereby affirming the declared transaction value and granting applicable customs duty exemptions.
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