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...
Valuation - inclusion of royalty paid to parent concern - agreement does not talk about or restrict the appellant to purchase or procure raw materials only from the parent concern - in absence of any such evidence, the loading of the value of by the amount of royalty paid by the appellant is not in consonance with the law settled by the higher judicial fora. - AT
Valuation - inclusion of royalty paid to parent concern - agreement does not talk about or restrict the appellant to purchase or procure raw materials only from the parent concern - in absence of any such evidence, the loading of the value of by the amount of royalty paid by the appellant is not in consonance with the law settled by the higher judicial fora. - AT
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