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...
Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to section 22 but is clear expression of the intent of Section 23 - applicant would go out of the scope of Section 23 of the GST Act because he is making certain quantity of taxable supply of GTA by way of RCM and would fall within the scope of section 24 - liable to take registration
Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to section 22 but is clear expression of the intent of Section 23 - applicant would go out of the scope of Section 23 of the GST Act because he is making certain quantity of taxable supply of GTA by way of RCM and would fall within the scope of section 24 - liable to take registration
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