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...
The HC directed that the confiscation of the imported goods alleged to be E-Rikshaws or their components be stayed, recognizing the policy favoring environmentally friendly vehicles. The Court reduced the pre-deposit to Rs 5.5 lakhs, to be paid within one month, before the CESTAT. The appeals challenging the Order-in-Original and the Director's appeal shall be heard on merits, including issues regarding the applicability of the impugned Office Order and whether the imported components constitute E-Rikshaws. The CESTAT was instructed to adjudicate and pass orders by 15th November 2025. The goods remain with Customs pending the CESTAT's decision. The petition was disposed of accordingly.
The HC directed that the confiscation of the imported goods alleged to be E-Rikshaws or their components be stayed, recognizing the policy favoring environmentally friendly vehicles. The Court reduced the pre-deposit to Rs 5.5 lakhs, to be paid within one month, before the CESTAT. The appeals challenging the Order-in-Original and the Director's appeal shall be heard on merits, including issues regarding the applicability of the impugned Office Order and whether the imported components constitute E-Rikshaws. The CESTAT was instructed to adjudicate and pass orders by 15th November 2025. The goods remain with Customs pending the CESTAT's decision. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.