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...
Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even when no goods are to be unloaded for import into India or the vessel is not a ‘good’ meant for home consumption - though Goods are liable to confiscation, reduction in redemption fine by the tribunal is justified - SC
Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even when no goods are to be unloaded for import into India or the vessel is not a ‘good’ meant for home consumption - though Goods are liable to confiscation, reduction in redemption fine by the tribunal is justified - SC
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