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...
Where duty exemption was availed by using a Focus Market Scheme scrip later found to be fraudulently enhanced/forged, customs duty demand was held sustainable since exemption based on a forged scrip cannot extinguish statutory duty liability, notwithstanding the importer's claimed bona fide purchase and subsequent payment under protest. Accordingly, duty liability and allied confirmations in the impugned order were upheld. However, penalty under s.114AA of the Customs Act was set aside because the provision requires knowing or intentional use/making of a false document, and the record did not establish that the importer had knowledge of manipulation or participated in the fraud. - CESTAT
Where duty exemption was availed by using a Focus Market Scheme scrip later found to be fraudulently enhanced/forged, customs duty demand was held sustainable since exemption based on a forged scrip cannot extinguish statutory duty liability, notwithstanding the importer's claimed bona fide purchase and subsequent payment under protest. Accordingly, duty liability and allied confirmations in the impugned order were upheld. However, penalty under s.114AA of the Customs Act was set aside because the provision requires knowing or intentional use/making of a false document, and the record did not establish that the importer had knowledge of manipulation or participated in the fraud. - CESTAT
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