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...
CENVAT Credit - input services - the appellants received and consumed the service while they were participating in the development of technology by supervising and monitoring the same - There are no merit in the argument of the revenue that the services provided by SPIL was not used by the appellant and were exported as such.
CENVAT Credit - input services - the appellants received and consumed the service while they were participating in the development of technology by supervising and monitoring the same - There are no merit in the argument of the revenue that the services provided by SPIL was not used by the appellant and were exported as such.
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