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 primary issue was whether importers claiming exemption under Notifications 85/2004 and 101/2004 (COO/Early Harvest) met the burden of proof for local value addition in gold jewellery; the Tribunal held that, consistent with precedent and Section 123 CA, 1962, the onus shifts to the importer to substantiate entitlement and adverse inferences may follow if evidence is lacking - outcome: importer bears burden. A related issue was breach of natural justice from withheld foreign-authority communications and documents; because this defect is curable, the matter is remanded for de novo adjudication after producing the cited documents and any response from the designated Thai authority - remand ordered. - CESTAT
The primary issue was whether importers claiming exemption under Notifications 85/2004 and 101/2004 (COO/Early Harvest) met the burden of proof for local value addition in gold jewellery; the Tribunal held that, consistent with precedent and Section 123 CA, 1962, the onus shifts to the importer to substantiate entitlement and adverse inferences may follow if evidence is lacking - outcome: importer bears burden. A related issue was breach of natural justice from withheld foreign-authority communications and documents; because this defect is curable, the matter is remanded for de novo adjudication after producing the cited documents and any response from the designated Thai authority - remand ordered. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
