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...
Modular kitchen components imported in CKD/SKD condition are classifiable as furniture under Chapter 94 determined at the time and condition of importation, but that classification does not displace the statutory valuation regime: administrative DGOV furniture valuation guidelines cannot override Section 14 or the sequence of the Customs Valuation Rules. Rejection of transaction value and revaluation under Rule 12 and Rule 4 must use truly comparable goods at the same commercial level and substantially the same quantity; a mechanical per kilogram partitioning of invoice value failed the comparability requirement and lacked proof that the parties' relationship influenced price, so enhancement for 11 consignments was set aside while remaining declared values were accepted under Rule 3(3)(a).
Modular kitchen components imported in CKD/SKD condition are classifiable as furniture under Chapter 94 determined at the time and condition of importation, but that classification does not displace the statutory valuation regime: administrative DGOV furniture valuation guidelines cannot override Section 14 or the sequence of the Customs Valuation Rules. Rejection of transaction value and revaluation under Rule 12 and Rule 4 must use truly comparable goods at the same commercial level and substantially the same quantity; a mechanical per kilogram partitioning of invoice value failed the comparability requirement and lacked proof that the parties' relationship influenced price, so enhancement for 11 consignments was set aside while remaining declared values were accepted under Rule 3(3)(a).
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