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...
Condonation of delay – delay of 117 days in filing appeal and 1248 days in filing review petition – The delay does not deserves to be condoned - their presence in the Court to own the lapse and deficiency will not assist and the revenue in any manner - HC
Condonation of delay – delay of 117 days in filing appeal and 1248 days in filing review petition – The delay does not deserves to be condoned - their presence in the Court to own the lapse and deficiency will not assist and the revenue in any manner - HC
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