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...
Territorial jurisdiction of Hon'ble Court at Rohtak - Investigation conducted by the DGGI, Rohtak - All alleged Firms/ Companies are 'Registered' under the CGST Act, 2017 at 'Delhi' and not in Haryana / Rohtak - even if Charge Sheet/ Complaint is filed before this Hon'ble Court at Rohtak, Haryana, this Hon'ble Court would not be Jurisdictionally Competent to take COGNIZANCE of the Charge Sheet/Complaint and the same would have to be returned to the Department for filing before a Court of Competent Territorial Jurisdiction i.e., the Court of Ld. C.M.M, New Delhi. - DSC
Territorial jurisdiction of Hon'ble Court at Rohtak - Investigation conducted by the DGGI, Rohtak - All alleged Firms/ Companies are 'Registered' under the CGST Act, 2017 at 'Delhi' and not in Haryana / Rohtak - even if Charge Sheet/ Complaint is filed before this Hon'ble Court at Rohtak, Haryana, this Hon'ble Court would not be Jurisdictionally Competent to take COGNIZANCE of the Charge Sheet/Complaint and the same would have to be returned to the Department for filing before a Court of Competent Territorial Jurisdiction i.e., the Court of Ld. C.M.M, New Delhi. - DSC
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