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...
Illicit clearance - penalty on transporters - brass and copper scrap - any transporter, in the commercial sense, is merely required to deliver goods at the consigned address and there is no evidence that the delivery had been effected to a different location - neither required of the provenance of the articles carried by them nor to be conversant with the schemes of Customs Act or to act as watchdogs of officers of customs - no penalty
Illicit clearance - penalty on transporters - brass and copper scrap - any transporter, in the commercial sense, is merely required to deliver goods at the consigned address and there is no evidence that the delivery had been effected to a different location - neither required of the provenance of the articles carried by them nor to be conversant with the schemes of Customs Act or to act as watchdogs of officers of customs - no penalty
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