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...
Input Tax Credit (ITC) - bunds/ crystallizer which are constructed and used in the manufacture of salt and bromine chemicals - bunds/ crystallizer can be said to be covered under ‘any other civil structures’ - When the exclusion clause (i) excludes ‘land, building or any other civil structures’ from the purview of the definition of ‘plant and machinery’, the phrase ‘any other civil structures’ naturally refers to all other civil structures, other than foundation and structural supports used to fix the apparatus, equipment, and machinery to earth. - AAAR
Input Tax Credit (ITC) - bunds/ crystallizer which are constructed and used in the manufacture of salt and bromine chemicals - bunds/ crystallizer can be said to be covered under ‘any other civil structures’ - When the exclusion clause (i) excludes ‘land, building or any other civil structures’ from the purview of the definition of ‘plant and machinery’, the phrase ‘any other civil structures’ naturally refers to all other civil structures, other than foundation and structural supports used to fix the apparatus, equipment, and machinery to earth. - AAAR
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