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...
Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR
Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR
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