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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...
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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...
The HC directed the Customs authority to finalize the provisional assessment of the shipping bills without further delay, considering the petitioner's reply dated 1st February 2025 and all materials on record. The authority must apply relevant legal principles, including the method for determining Fe content in iron ore fines and Circular No.04/2012-Cus. The petitioner was ordered to appear before the authority by 25th July 2025 with a copy of the order. The authority may either finalize the assessment forthwith or adjourn for a reasonable period but must conclude the proceedings after affording a fair opportunity of hearing. The petition was disposed of accordingly.
The HC directed the Customs authority to finalize the provisional assessment of the shipping bills without further delay, considering the petitioner's reply dated 1st February 2025 and all materials on record. The authority must apply relevant legal principles, including the method for determining Fe content in iron ore fines and Circular No.04/2012-Cus. The petitioner was ordered to appear before the authority by 25th July 2025 with a copy of the order. The authority may either finalize the assessment forthwith or adjourn for a reasonable period but must conclude the proceedings after affording a fair opportunity of hearing. The petition was disposed of accordingly.
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