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...
Statutory return of seized goods under Section 110(2) of the Customs Act arises where no notice is issued within the prescribed period or a validly extended period; continued retention is then impermissible. Compliance with Section 124 was disputed because the Department relied on contemporaneous proceedings as an oral show cause notice, while the affected parties challenged the documents' execution, explanation and voluntariness. Determining whether an oral notice satisfied statutory requirements required examination of statements and contemporaneous material, making writ jurisdiction unsuitable for resolving the factual dispute. Unconditional release was declined, with adjudication directed after a reasonable hearing.
Statutory return of seized goods under Section 110(2) of the Customs Act arises where no notice is issued within the prescribed period or a validly extended period; continued retention is then impermissible. Compliance with Section 124 was disputed because the Department relied on contemporaneous proceedings as an oral show cause notice, while the affected parties challenged the documents' execution, explanation and voluntariness. Determining whether an oral notice satisfied statutory requirements required examination of statements and contemporaneous material, making writ jurisdiction unsuitable for resolving the factual dispute. Unconditional release was declined, with adjudication directed after a reasonable hearing.
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TaxTMI 
TaxTMI 
of 4897 
