Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The Tribunal deleted the transfer pricing adjustment on corporate guarantee fee, holding that 0.25% was already accepted in the assessee's own earlier years and the higher rate was unsupported. It also deleted the adjustment on software cost allocation, rejecting re-characterisation of a cost-to-cost transaction as intra-group services. For electricity transfer pricing, it held that SEB rates were the proper benchmark and remanded the matter for verification and fresh determination. The duplicate disallowance under section 80-IA was held unsustainable, and the section 14A disallowance was deleted because no exempt income was earned. The section 115JB adjustment on education cess and interest under section 234A were both remanded for fresh verification.
The Tribunal deleted the transfer pricing adjustment on corporate guarantee fee, holding that 0.25% was already accepted in the assessee's own earlier years and the higher rate was unsupported. It also deleted the adjustment on software cost allocation, rejecting re-characterisation of a cost-to-cost transaction as intra-group services. For electricity transfer pricing, it held that SEB rates were the proper benchmark and remanded the matter for verification and fresh determination. The duplicate disallowance under section 80-IA was held unsustainable, and the section 14A disallowance was deleted because no exempt income was earned. The section 115JB adjustment on education cess and interest under section 234A were both remanded for fresh verification.
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