Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
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Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The HC held that the detention of approximately 200 grams of gold ornaments without issuance of a show cause notice or opportunity for personal hearing violated principles of natural justice. The jewellery qualified as 'personal effects' under the Baggage Rules, having been received as a gift and worn by the petitioner upon arrival. The Department's failure to issue a show cause notice within the statutory period under Section 110, despite the lapse of one year, rendered the detention unlawful. The court affirmed the appellate order releasing the goods upon payment of a fine and directed that the petitioner may collect the jewellery through an authorised representative upon providing written consent. The petition was disposed of accordingly.
The HC held that the detention of approximately 200 grams of gold ornaments without issuance of a show cause notice or opportunity for personal hearing violated principles of natural justice. The jewellery qualified as 'personal effects' under the Baggage Rules, having been received as a gift and worn by the petitioner upon arrival. The Department's failure to issue a show cause notice within the statutory period under Section 110, despite the lapse of one year, rendered the detention unlawful. The court affirmed the appellate order releasing the goods upon payment of a fine and directed that the petitioner may collect the jewellery through an authorised representative upon providing written consent. The petition was disposed of accordingly.
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