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...
Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is not a case that SCN being issued without jurisdiction or attempting to re-open settled position of law or has been issued with malafide intentions or has been issued in a manner that leads one to believe that it is pre-determined the issue
Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is not a case that SCN being issued without jurisdiction or attempting to re-open settled position of law or has been issued with malafide intentions or has been issued in a manner that leads one to believe that it is pre-determined the issue
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