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...
Legality and validity of the order of attaching the bank account of the writ-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the aforesaid communication would indicate that the matter was closed for the assessment year 2010-11 - as the condition precedent for invoking Section 34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section 44 of the Act would be rendered without jurisdiction. - HC
Legality and validity of the order of attaching the bank account of the writ-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the aforesaid communication would indicate that the matter was closed for the assessment year 2010-11 - as the condition precedent for invoking Section 34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section 44 of the Act would be rendered without jurisdiction. - HC
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