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 order addressing classification of Rubber Process Oil (RPO) and customs duty implications. The Tribunal found the original order legally unsustainable due to lack of specific chemical test evidence and improper rejection of in-house test reports. The key determination hinged on aromatic constituent percentages for tariff classification. The impugned order invoking extended limitation period under Section 28(4) of Customs Act was set aside. The Tribunal partially allowed the appeal, directing re-examination of RPO classification based on aromatic content, with differential duty demands upheld where appellants previously accepted classification under CTI 2713 9000. The decision emphasizes procedural fairness and evidentiary requirements in customs classification disputes.
CESTAT order addressing classification of Rubber Process Oil (RPO) and customs duty implications. The Tribunal found the original order legally unsustainable due to lack of specific chemical test evidence and improper rejection of in-house test reports. The key determination hinged on aromatic constituent percentages for tariff classification. The impugned order invoking extended limitation period under Section 28(4) of Customs Act was set aside. The Tribunal partially allowed the appeal, directing re-examination of RPO classification based on aromatic content, with differential duty demands upheld where appellants previously accepted classification under CTI 2713 9000. The decision emphasizes procedural fairness and evidentiary requirements in customs classification disputes.
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