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...
Reliance on Bank Realisation Certificates and final commercial invoices must govern transaction value where parties contractually agree quality testing at discharge port and payment is realised, and such transaction value cannot be rejected absent specific grounds under Customs Valuation Rules; independent Chemical Examiner/CRCL moisture tests are inadmissible to fix exported quantity in an ad valorem regime. The adjudications and appellate confirmations ordering differential export duty or partial refund denial are set aside; matters are remitted for redetermination of assessable value based on BRC and final invoice and application of the uniform iron ore fine rate to the entire consignment, with any increased refund payable by the Department.
Reliance on Bank Realisation Certificates and final commercial invoices must govern transaction value where parties contractually agree quality testing at discharge port and payment is realised, and such transaction value cannot be rejected absent specific grounds under Customs Valuation Rules; independent Chemical Examiner/CRCL moisture tests are inadmissible to fix exported quantity in an ad valorem regime. The adjudications and appellate confirmations ordering differential export duty or partial refund denial are set aside; matters are remitted for redetermination of assessable value based on BRC and final invoice and application of the uniform iron ore fine rate to the entire consignment, with any increased refund payable by the Department.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
