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...
CESTAT held that issuance of a Discharge Certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 conclusively settles the entire liability of duty, interest and penalty, including redemption fine linked to confiscation for the same matter and period. Confiscation under Rule 25 of the Central Excise Rules and the corresponding option to redeem on payment of fine were treated as penalties in rem arising from the same investigation and thus covered by the Scheme. Consequently, upon grant of the Discharge Certificate, no further liability, including redemption fine, survived. The Commissioner (Appeals)' order dated 28.03.2024 was set aside and both appeals were allowed.
CESTAT held that issuance of a Discharge Certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 conclusively settles the entire liability of duty, interest and penalty, including redemption fine linked to confiscation for the same matter and period. Confiscation under Rule 25 of the Central Excise Rules and the corresponding option to redeem on payment of fine were treated as penalties in rem arising from the same investigation and thus covered by the Scheme. Consequently, upon grant of the Discharge Certificate, no further liability, including redemption fine, survived. The Commissioner (Appeals)' order dated 28.03.2024 was set aside and both appeals were allowed.
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