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 held that duty drawback benefits for exported mobile phones remain valid even after unlocking. The Court determined that mere unlocking/activation does not constitute "taken into use" under Duty Drawback Rules. The ruling affirms exporters' entitlement to drawback benefits, emphasizing that configuring mobile phones for foreign jurisdictions does not disqualify them from claiming such benefits. The impugned order was set aside, effectively allowing the Petitioner's claim for duty drawback on unlocked mobile phones being exported.
HC held that duty drawback benefits for exported mobile phones remain valid even after unlocking. The Court determined that mere unlocking/activation does not constitute "taken into use" under Duty Drawback Rules. The ruling affirms exporters' entitlement to drawback benefits, emphasizing that configuring mobile phones for foreign jurisdictions does not disqualify them from claiming such benefits. The impugned order was set aside, effectively allowing the Petitioner's claim for duty drawback on unlocked mobile phones being exported.
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