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...
Enhancement in value of goods - Revenue has not also explained why Rule 5 and 6 which relate to similar or identical goods should not have been considered when the appellant have given the price of contemporaneous goods - Even if the contemporaneous goods do not indicate the brand, it was duty of Revenue to examine documents relating to contemporaneous imports but it failed to do so - AT
Enhancement in value of goods - Revenue has not also explained why Rule 5 and 6 which relate to similar or identical goods should not have been considered when the appellant have given the price of contemporaneous goods - Even if the contemporaneous goods do not indicate the brand, it was duty of Revenue to examine documents relating to contemporaneous imports but it failed to do so - AT
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