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 allowed the appeal by remand in a customs matter involving conversion of shipping bill scheme codes from '00' to '03' under section 149 of the Customs Act, 1962. The appellant sought substitution to claim export obligation fulfillment under Foreign Trade Policy. The Tribunal held that the lower authority erred by anticipating and precluding exercise of power regarding non-compliance with notification requirements. The decision on amendment providing access to export obligation claims must be made independently based on each export's specific facts and available documentation for goods conformity assessment. The impugned order was set aside, directing the proper officer to decide the conversion requests according to enacted law and judicial precedents rather than preemptively denying based on procedural examination levels.
CESTAT allowed the appeal by remand in a customs matter involving conversion of shipping bill scheme codes from '00' to '03' under section 149 of the Customs Act, 1962. The appellant sought substitution to claim export obligation fulfillment under Foreign Trade Policy. The Tribunal held that the lower authority erred by anticipating and precluding exercise of power regarding non-compliance with notification requirements. The decision on amendment providing access to export obligation claims must be made independently based on each export's specific facts and available documentation for goods conformity assessment. The impugned order was set aside, directing the proper officer to decide the conversion requests according to enacted law and judicial precedents rather than preemptively denying based on procedural examination levels.
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