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 dispute regarding imported dry dates' country of origin. The tribunal determined that packing material and circumstantial evidence cannot conclusively establish goods' origin. Documentary evidence including Certificate of Origin from Dubai Chamber of Commerce & Industry, Bill of Lading, and commercial invoices substantiated United Arab Emirates as the legitimate country of origin. The tribunal rejected re-assessment findings proposing Pakistan origin, finding insufficient documentary proof. Consequently, the original assessment order was set aside, and the importer's appeal was allowed, emphasizing that packaging materials alone cannot definitively determine product origin.
CESTAT adjudicated a customs dispute regarding imported dry dates' country of origin. The tribunal determined that packing material and circumstantial evidence cannot conclusively establish goods' origin. Documentary evidence including Certificate of Origin from Dubai Chamber of Commerce & Industry, Bill of Lading, and commercial invoices substantiated United Arab Emirates as the legitimate country of origin. The tribunal rejected re-assessment findings proposing Pakistan origin, finding insufficient documentary proof. Consequently, the original assessment order was set aside, and the importer's appeal was allowed, emphasizing that packaging materials alone cannot definitively determine product origin.
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