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...
Imported cargo containing Chloride content - goods are not in consonance with the purity standards laid down under FSS Act, 2006. Inasmuch as clearance of the same can cause health hazards to the people of India, the authorities below have rightly denied the clearance of the same and have allowed re-export. - AT
Imported cargo containing Chloride content - goods are not in consonance with the purity standards laid down under FSS Act, 2006. Inasmuch as clearance of the same can cause health hazards to the people of India, the authorities below have rightly denied the clearance of the same and have allowed re-export. - AT
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