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...
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
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