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...
An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.
An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.
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