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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...
Mistake in the scheme - Once the applicant had asserted its right to the North Mill on the basis of the order sanctioning the scheme as drawn up, and failed - it was no longer open to it to claim that the order was erroneously drawn up in the North Mill not being included in the schedule thereto - A mistake of court in an order that operates in rem may be corrected at the instance of any person demonstrating to be prejudiced thereby - HC
Mistake in the scheme - Once the applicant had asserted its right to the North Mill on the basis of the order sanctioning the scheme as drawn up, and failed - it was no longer open to it to claim that the order was erroneously drawn up in the North Mill not being included in the schedule thereto - A mistake of court in an order that operates in rem may be corrected at the instance of any person demonstrating to be prejudiced thereby - HC
Note: It is a system-generated summary and is for quick reference only.