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...
Offence under FEMA - unauthorized foreign exchange recovered from a person who named appellant - It is not in dispute that the department has allowed to cross examination of main witness (accused) Shri Thlabikhe who was not produced as he was absconding - It was the duty of the respondent to trace him out for cross-examination - Thus, merely on the basis of presumption, the inference can be drawn against the appellant without clinching evidence - appeal allowed
Offence under FEMA - unauthorized foreign exchange recovered from a person who named appellant - It is not in dispute that the department has allowed to cross examination of main witness (accused) Shri Thlabikhe who was not produced as he was absconding - It was the duty of the respondent to trace him out for cross-examination - Thus, merely on the basis of presumption, the inference can be drawn against the appellant without clinching evidence - appeal allowed
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