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...
Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in favour of the Revenue by the High Court that would not relate back to the period of assessment to brand the assessee's action of availing credit as mala fide - there is no foundation for invoking the provision of Section 11A of the CE Act, 1944 r.w.s. 73 of the FA Act, 1994 as same being barred by limitation
Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in favour of the Revenue by the High Court that would not relate back to the period of assessment to brand the assessee's action of availing credit as mala fide - there is no foundation for invoking the provision of Section 11A of the CE Act, 1944 r.w.s. 73 of the FA Act, 1994 as same being barred by limitation
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