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...
Notification No.45/2017-Cus exemption applies to integrated tax (IGST) where 'duty of customs' is interpreted to encompass IGST; the Tribunal analysed the Customs Act definition of duty, the IGST Act definition of integrated tax and levy/collection mechanics, and concluded appellants are entitled to IGST exemption under Notification No.45/2017-Cus. It treated Notification No.36/2021-Cus challenge as affecting validity; prior tribunal and High Court decisions found Notification No.36/2021-Cus ultra vires. Consequent assessments denying IGST exemption were set aside and the appellants' appeals were allowed while Revenue appeals were rejected.
Notification No.45/2017-Cus exemption applies to integrated tax (IGST) where 'duty of customs' is interpreted to encompass IGST; the Tribunal analysed the Customs Act definition of duty, the IGST Act definition of integrated tax and levy/collection mechanics, and concluded appellants are entitled to IGST exemption under Notification No.45/2017-Cus. It treated Notification No.36/2021-Cus challenge as affecting validity; prior tribunal and High Court decisions found Notification No.36/2021-Cus ultra vires. Consequent assessments denying IGST exemption were set aside and the appellants' appeals were allowed while Revenue appeals were rejected.
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