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...
Sale proclamation /auction of property by department to collect tax - limitation in Rule 68B of the Schedule II - the attachment of the immovable properties was ordered in the year 1997 and the sale proclamation was made in February, 2019 - thus, hit by the period of limitation prescribed under Rule 68B and by virtue of Rule 68B(4) the attachment would be deemed to have been vacated - The auction sale, could not have been carried out
Sale proclamation /auction of property by department to collect tax - limitation in Rule 68B of the Schedule II - the attachment of the immovable properties was ordered in the year 1997 and the sale proclamation was made in February, 2019 - thus, hit by the period of limitation prescribed under Rule 68B and by virtue of Rule 68B(4) the attachment would be deemed to have been vacated - The auction sale, could not have been carried out
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