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 of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT account before filing the refund claim which is in violation of Para 2(h) of the N. No. 27/2012 dated 18.06.2012 is not sustainable in law - appellant had filed NIL TRAN-1 Return under GST and had not carried forward the input credit - refund allowaable
Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT account before filing the refund claim which is in violation of Para 2(h) of the N. No. 27/2012 dated 18.06.2012 is not sustainable in law - appellant had filed NIL TRAN-1 Return under GST and had not carried forward the input credit - refund allowaable
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