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...
Transfer of credit - amalgamation - non-compliance with Rule 10 of the Cenvat Credit Rules - Inasmuch as the transfer of the unutilized credit has been done under the approval of the Hon’ble High Court as per the scheme sanctioned by the High Courts, the denial of the same is neither justified nor warranted.
Transfer of credit - amalgamation - non-compliance with Rule 10 of the Cenvat Credit Rules - Inasmuch as the transfer of the unutilized credit has been done under the approval of the Hon’ble High Court as per the scheme sanctioned by the High Courts, the denial of the same is neither justified nor warranted.
Note: It is a system-generated summary and is for quick reference only.