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...
Refund - recovery of duty twice from the appellant and from the customers of the appellant -In the absence of any such show cause notice to the appellant holding him as an importer, holding back of the amount collected from him either under force or paid voluntarily, cannot be considered as an amount which need to be appropriated against the proposed penalties..... - AT
Refund - recovery of duty twice from the appellant and from the customers of the appellant -In the absence of any such show cause notice to the appellant holding him as an importer, holding back of the amount collected from him either under force or paid voluntarily, cannot be considered as an amount which need to be appropriated against the proposed penalties..... - AT
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