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...
Grant of Bail - fake invoices without supply of goods - fraudulent availment of ITC - entire record is in the custody of department. - At this stage, no entity will be in position to manufacture or destroy record. If the department has become more active after filing reply in the Court on 29th January 2020 and has searched the premises of various suppliers of M/s Dholagiri Enterprises and the applicant has placed on record affidavits of some of those suppliers that they were forced to make statements, it cannot be said that he is so powerful as to influence the witnesses. There are always two sides of coin. The Court does not want to go into the question as to whose version is correct, but definitely this is not a case to justify further incarceration of the applicant. - Bail granted - DSC
Grant of Bail - fake invoices without supply of goods - fraudulent availment of ITC - entire record is in the custody of department. - At this stage, no entity will be in position to manufacture or destroy record. If the department has become more active after filing reply in the Court on 29th January 2020 and has searched the premises of various suppliers of M/s Dholagiri Enterprises and the applicant has placed on record affidavits of some of those suppliers that they were forced to make statements, it cannot be said that he is so powerful as to influence the witnesses. There are always two sides of coin. The Court does not want to go into the question as to whose version is correct, but definitely this is not a case to justify further incarceration of the applicant. - Bail granted - DSC
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