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 CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.
The CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.
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