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 silk fabrics, interpreting customs notifications No. 30/2004-CE, 34/2015-CE, and 37/2015-CE. The tribunal referenced SC precedents establishing that duty determination requires evaluating hypothetical domestic manufacturing conditions. Applying established jurisprudence, the tribunal held that the importer qualifies for nil countervailing duty (CVD) under the relevant notifications. The amendments to the notifications did not materially alter the substantive interpretation. Consequently, the revenue's appeal was dismissed, affirming the importer's entitlement to concessional/NIL rate of customs duty based on equivalent excise duty treatment for domestically manufactured similar articles.
CESTAT adjudicated an import duty dispute involving silk fabrics, interpreting customs notifications No. 30/2004-CE, 34/2015-CE, and 37/2015-CE. The tribunal referenced SC precedents establishing that duty determination requires evaluating hypothetical domestic manufacturing conditions. Applying established jurisprudence, the tribunal held that the importer qualifies for nil countervailing duty (CVD) under the relevant notifications. The amendments to the notifications did not materially alter the substantive interpretation. Consequently, the revenue's appeal was dismissed, affirming the importer's entitlement to concessional/NIL rate of customs duty based on equivalent excise duty treatment for domestically manufactured similar articles.
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