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 permitted the anonymous petitioner to reexport 702 packages of textile fabric coated with plastics, finding the goods misclassified pursuant to a CRCL test and requiring payment of differential customs duty and any penalty arising from adjudication. The Court directed the petitioner to execute a bond for the full amount of differential duty and to furnish a bank guarantee equal to 20% of the redetermined value. Upon compliance with these conditions, the petitioner is authorized to reexport the goods within twelve days from the date of satisfaction of the conditions. The writ petition was disposed of accordingly.
The HC permitted the anonymous petitioner to reexport 702 packages of textile fabric coated with plastics, finding the goods misclassified pursuant to a CRCL test and requiring payment of differential customs duty and any penalty arising from adjudication. The Court directed the petitioner to execute a bond for the full amount of differential duty and to furnish a bank guarantee equal to 20% of the redetermined value. Upon compliance with these conditions, the petitioner is authorized to reexport the goods within twelve days from the date of satisfaction of the conditions. The writ petition was disposed of accordingly.
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