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 partially allowed the appeals concerning EPCG Authorization and customs duty. The tribunal upheld the demand of customs duty with interest for non-fulfillment of exemption notification requirements. However, the tribunal set aside penalties under sections 114A and 112(a)(ii) of the Customs Act, and quashed confiscation orders under sections 111(j) and 111(o). The duty demand of Rs. 18,69,140/- with interest was also set aside, finding no intentional suppression of material facts to evade duty payment. The extended period of limitation was deemed inappropriate, and the commissioner's order was modified accordingly.
CESTAT partially allowed the appeals concerning EPCG Authorization and customs duty. The tribunal upheld the demand of customs duty with interest for non-fulfillment of exemption notification requirements. However, the tribunal set aside penalties under sections 114A and 112(a)(ii) of the Customs Act, and quashed confiscation orders under sections 111(j) and 111(o). The duty demand of Rs. 18,69,140/- with interest was also set aside, finding no intentional suppression of material facts to evade duty payment. The extended period of limitation was deemed inappropriate, and the commissioner's order was modified accordingly.
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