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...
Refund claim - petitioner had deposited the TED which is not required in case of deemed exports, but in the absence of the provision of refund in the foreign trade policy, claim was rejected - Once there was such finding, the Appellate Authority ought to have examined the matter in the background that it is a welfare State and the Department/ Government do not indulge into profit making. If inadvertently certain amount has been paid, even if there is no provision in the Foreign Trade Policy, Government cannot unduly retain the amount. - Matter remanded back - HC
Refund claim - petitioner had deposited the TED which is not required in case of deemed exports, but in the absence of the provision of refund in the foreign trade policy, claim was rejected - Once there was such finding, the Appellate Authority ought to have examined the matter in the background that it is a welfare State and the Department/ Government do not indulge into profit making. If inadvertently certain amount has been paid, even if there is no provision in the Foreign Trade Policy, Government cannot unduly retain the amount. - Matter remanded back - HC
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