Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Dividend distribution tax on payments to a non-resident shareholder was examined against the India-Netherlands DTAA, with the Tribunal noting that treaty rate restriction may apply and that the matter required verification of the applicable treaty and domestic rate comparison; the issue was remitted to the Assessing Officer for fresh adjudication after due examination. Transfer pricing adjustment on management fees was also sent back for fresh consideration because the assessee's cost-benefit material and the benchmarking approach, including aggregation, had not been fully examined; the Dispute Resolution Panel was directed to reconsider the issue with adequate opportunity to the assessee.
Dividend distribution tax on payments to a non-resident shareholder was examined against the India-Netherlands DTAA, with the Tribunal noting that treaty rate restriction may apply and that the matter required verification of the applicable treaty and domestic rate comparison; the issue was remitted to the Assessing Officer for fresh adjudication after due examination. Transfer pricing adjustment on management fees was also sent back for fresh consideration because the assessee's cost-benefit material and the benchmarking approach, including aggregation, had not been fully examined; the Dispute Resolution Panel was directed to reconsider the issue with adequate opportunity to the assessee.
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