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...
Filing of TRANS1 - Input tax credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner in Tran1 form is not shown in the electronic credit ledger account - directed the Gujarat Commissionerate to verify the credit availed by the petitioner and issue a certificate in this regard
Filing of TRANS1 - Input tax credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner in Tran1 form is not shown in the electronic credit ledger account - directed the Gujarat Commissionerate to verify the credit availed by the petitioner and issue a certificate in this regard
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