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...
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
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