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 dismissed the petition challenging the rejection of a rebate claim, upholding the impugned order of the Joint Secretary. The court held that the claim was lawfully rejected because export consignments of the medicaments were not shown to have been exported directly from the Dewas unit and no ARE-I was prepared/submitted as required; ARE-I particulars and dual certification by Central Excise and Customs are mandatory for export-based rebate relief. In exercising limited judicial review under Articles 226/227, the HC declined to interfere with the revisional exercise under Section 35EE, noting rebate and export removals are subject to Rules 18-20 conditions, safeguards and manufacturer's duty liability.
The HC dismissed the petition challenging the rejection of a rebate claim, upholding the impugned order of the Joint Secretary. The court held that the claim was lawfully rejected because export consignments of the medicaments were not shown to have been exported directly from the Dewas unit and no ARE-I was prepared/submitted as required; ARE-I particulars and dual certification by Central Excise and Customs are mandatory for export-based rebate relief. In exercising limited judicial review under Articles 226/227, the HC declined to interfere with the revisional exercise under Section 35EE, noting rebate and export removals are subject to Rules 18-20 conditions, safeguards and manufacturer's duty liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
