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...
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CESTAT held that imported components (blowers, filters, water valve assembly, control panel, module, and thermostat) should be classified under their respective specific tariff items rather than as generic air conditioner parts. The tribunal determined each component's classification based on its specific function and characteristics: blowers under CTI 8414 59 30, filters under CTI 8421 39 90, water valve assembly under CTI 8481 80 90, thermostat under CTI 9032 10 10, control panel under CTI 8538 10 90, and module under CTI 9032 10 10. The appeal was allowed, setting aside the Principal Commissioner's reassessment order, and ruling that differential basic customs duty with interest could not be levied.
CESTAT held that imported components (blowers, filters, water valve assembly, control panel, module, and thermostat) should be classified under their respective specific tariff items rather than as generic air conditioner parts. The tribunal determined each component's classification based on its specific function and characteristics: blowers under CTI 8414 59 30, filters under CTI 8421 39 90, water valve assembly under CTI 8481 80 90, thermostat under CTI 9032 10 10, control panel under CTI 8538 10 90, and module under CTI 9032 10 10. The appeal was allowed, setting aside the Principal Commissioner's reassessment order, and ruling that differential basic customs duty with interest could not be levied.
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