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 set aside customs valuation order for imported used cranes where duty liability was reassessed at Rs. 161,61,899 with Rs. 95,91,518 as short-paid amount. Adjudicating authority committed gross error by inappropriately diverting Rs. 16,94,904 towards unconfirmed dues without proper reasoning or concurrent adjudication. Tribunal found re-assessment based solely on investigation statements improper without compliance with section 138B testing requirements and Customs Valuation Rules under section 14 of Customs Act 1962. Following precedent involving identical valuation issues, matter remanded to original authority for fresh value determination in accordance with Customs Valuation Rules 1988/2007. Appeal allowed by way of remand.
CESTAT set aside customs valuation order for imported used cranes where duty liability was reassessed at Rs. 161,61,899 with Rs. 95,91,518 as short-paid amount. Adjudicating authority committed gross error by inappropriately diverting Rs. 16,94,904 towards unconfirmed dues without proper reasoning or concurrent adjudication. Tribunal found re-assessment based solely on investigation statements improper without compliance with section 138B testing requirements and Customs Valuation Rules under section 14 of Customs Act 1962. Following precedent involving identical valuation issues, matter remanded to original authority for fresh value determination in accordance with Customs Valuation Rules 1988/2007. Appeal allowed by way of remand.
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