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...
Ornamental bird feathers proposed to be imported after washing, steam-drying, and dyeing raised the issue whether they fall under Heading 0505 (raw feathers) or Heading 6701 (prepared feathers). Relying on GRI 1, relevant Chapter Notes, and persuasive HSN Explanatory Notes, the authority held that dyeing is a "working" process specifically taking feathers out of Heading 0505, which is limited to simple cleaning, disinfection, or preservation, and placing them under Heading 6701. As the feathers were prepared for ornamental use rather than stuffing, they were classified under CTI 6701 00 90 and not under 0505 10 90. - AAR
Ornamental bird feathers proposed to be imported after washing, steam-drying, and dyeing raised the issue whether they fall under Heading 0505 (raw feathers) or Heading 6701 (prepared feathers). Relying on GRI 1, relevant Chapter Notes, and persuasive HSN Explanatory Notes, the authority held that dyeing is a "working" process specifically taking feathers out of Heading 0505, which is limited to simple cleaning, disinfection, or preservation, and placing them under Heading 6701. As the feathers were prepared for ornamental use rather than stuffing, they were classified under CTI 6701 00 90 and not under 0505 10 90. - AAR
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