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...
Scope of the adjudication proceeding where the case has been remanded back by the tribunal - The fact of duplication of demand has been specifically examined in both the tribunal’s order and the finding of both the orders are very clear and precise leaving no scope for interpretation. - In case the commissioner was aggrieved by the observation of the second tribunal order dated 24.01.2019 the right course of action was to take the matter to the higher forum and not to ignore the same. - The impugned order passed directly in violation of two tribunal’s orders is bad in law and is therefore set aside. - AT
Scope of the adjudication proceeding where the case has been remanded back by the tribunal - The fact of duplication of demand has been specifically examined in both the tribunal’s order and the finding of both the orders are very clear and precise leaving no scope for interpretation. - In case the commissioner was aggrieved by the observation of the second tribunal order dated 24.01.2019 the right course of action was to take the matter to the higher forum and not to ignore the same. - The impugned order passed directly in violation of two tribunal’s orders is bad in law and is therefore set aside. - AT
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