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 central issue is whether imported knitted girls' slips are classifiable as brassieres (CTH 6212) or as slips/petticoats of man-made fibres (CTH 61081110/62081100). Applying HSN Explanatory Notes and functional/structural tests, the authority found three decisive features-beginning above bust/at waist, shoulder straps, and absence of moulded cups/boning/support structures-establishing they are undergarments for modesty/layering, not body-support garments; consequently they do not fall under Heading 6212. As the goods are knitted man-made fibre slips, Rule 3(a) GRI favours the more specific heading 61081110 over 62081100, so they are classifiable under CTH 61081110. - AAR
The central issue is whether imported knitted girls' slips are classifiable as brassieres (CTH 6212) or as slips/petticoats of man-made fibres (CTH 61081110/62081100). Applying HSN Explanatory Notes and functional/structural tests, the authority found three decisive features-beginning above bust/at waist, shoulder straps, and absence of moulded cups/boning/support structures-establishing they are undergarments for modesty/layering, not body-support garments; consequently they do not fall under Heading 6212. As the goods are knitted man-made fibre slips, Rule 3(a) GRI favours the more specific heading 61081110 over 62081100, so they are classifiable under CTH 61081110. - AAR
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