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 an import duty dispute involving fabric import and CVD exemption claims. The tribunal rejected the appellant's attempt to amend Bills of Entry under Section 149 of the Customs Act after a prolonged period. The court held that amendment cannot substitute assessment/re-assessment, as these are distinct legal concepts. Mere documentary amendment without proper re-assessment is insufficient to claim duty exemptions. The tribunal emphasized that the original assessment remains valid unless specifically set aside through appropriate legal procedures. Consequently, the appeals filed by the department were allowed, and the commissioner's directive to reconsider bill amendments was set aside as legally unsustainable.
CESTAT adjudicated an import duty dispute involving fabric import and CVD exemption claims. The tribunal rejected the appellant's attempt to amend Bills of Entry under Section 149 of the Customs Act after a prolonged period. The court held that amendment cannot substitute assessment/re-assessment, as these are distinct legal concepts. Mere documentary amendment without proper re-assessment is insufficient to claim duty exemptions. The tribunal emphasized that the original assessment remains valid unless specifically set aside through appropriate legal procedures. Consequently, the appeals filed by the department were allowed, and the commissioner's directive to reconsider bill amendments was set aside as legally unsustainable.
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