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...
Limitation for the show cause notice ran from the first police seizure on a smuggling allegation, so Customs could not extend time by treating the later transfer of custody as a fresh seizure; the notice was therefore time-barred and void. The purported Customs seizure also failed because reason to believe, the jurisdictional basis for seizure, was not shown on objective pre-seizure material. Section 123 did not apply because foreign origin was never established. The retracted custodial police statement was discarded for lack of independent corroboration, while family statements and the purchase receipt supported licit ancestral ownership. Confiscation and penalties under the Customs Act accordingly failed and the gold was directed to be released.
Limitation for the show cause notice ran from the first police seizure on a smuggling allegation, so Customs could not extend time by treating the later transfer of custody as a fresh seizure; the notice was therefore time-barred and void. The purported Customs seizure also failed because reason to believe, the jurisdictional basis for seizure, was not shown on objective pre-seizure material. Section 123 did not apply because foreign origin was never established. The retracted custodial police statement was discarded for lack of independent corroboration, while family statements and the purchase receipt supported licit ancestral ownership. Confiscation and penalties under the Customs Act accordingly failed and the gold was directed to be released.
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