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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...
Winding up petition - The respondent has stated in its reply that the software applications provided by the petitioner are not being used on account of the defects - the winding up petition for nonpayment of the invoice would not be maintainable. - HC
Winding up petition - The respondent has stated in its reply that the software applications provided by the petitioner are not being used on account of the defects - the winding up petition for nonpayment of the invoice would not be maintainable. - HC
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