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...
Countervailing duty on imported silk fabrics for 2012-2013 was held not leviable, applying binding precedent that exempted such imports; the CVD demand consequently failed. Invocation of the extended period under s.28(4) was held impermissible because the export-obligation default was a post-import event and there was no suppression or wilful misstatement at import; since duty and interest were paid before the show cause notice, proceedings stood concluded under s.28(2), nullifying the basis for extended limitation and penal action. Confiscation, redemption fine, and penalties under ss.112, 114A and 114AA were set aside for lack of mens rea and absence of fabricated documents, with remand limited to arithmetical verification of basic customs duty and interest already paid. - CESTAT
Countervailing duty on imported silk fabrics for 2012-2013 was held not leviable, applying binding precedent that exempted such imports; the CVD demand consequently failed. Invocation of the extended period under s.28(4) was held impermissible because the export-obligation default was a post-import event and there was no suppression or wilful misstatement at import; since duty and interest were paid before the show cause notice, proceedings stood concluded under s.28(2), nullifying the basis for extended limitation and penal action. Confiscation, redemption fine, and penalties under ss.112, 114A and 114AA were set aside for lack of mens rea and absence of fabricated documents, with remand limited to arithmetical verification of basic customs duty and interest already paid. - CESTAT
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