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...
Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried their level best but not done due to some technical issues - there is no collusion and wilful mis-statement or suppression of fact or “Mens rea” to evade payment of duty - no penalty and the confiscation
Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried their level best but not done due to some technical issues - there is no collusion and wilful mis-statement or suppression of fact or “Mens rea” to evade payment of duty - no penalty and the confiscation
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