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 challenge insofar as relief for striking down the impugned clarification dated 25 September 2020 has already been worked out by earlier batch litigation; consequently, while adjudicating the Petitioners' duty-drawback claims the Respondents are barred from relying upon the impugned clarification. The court directed that reliance on that clarification would prima facie constitute impermissible judicial indiscipline and must not be engaged in. In view of the foregoing, the petition is disposed of, with the operative consequence that duty-drawback processing shall proceed without reference to the 25 September 2020 clarification and subject to existing law and the earlier judicial pronouncement.
The HC dismissed the challenge insofar as relief for striking down the impugned clarification dated 25 September 2020 has already been worked out by earlier batch litigation; consequently, while adjudicating the Petitioners' duty-drawback claims the Respondents are barred from relying upon the impugned clarification. The court directed that reliance on that clarification would prima facie constitute impermissible judicial indiscipline and must not be engaged in. In view of the foregoing, the petition is disposed of, with the operative consequence that duty-drawback processing shall proceed without reference to the 25 September 2020 clarification and subject to existing law and the earlier judicial pronouncement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
