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...
Professional Misconduct - Disciplinary against the CA - In the present case the disciplinary committee has passed the order only on the basis of preponderance of probability and the petitioner was held guilty, despite of the fact that the charges levelled against the petitioner are required to be proved beyond reasonable doubt. - Once the complainant has itself submitted an affidavit for withdrawal of his complaint there was no occasion for the disciplinary committee to continue the proceedings as the proceedings is not in the nature of suo motu proceedings. - HC
Professional Misconduct - Disciplinary against the CA - In the present case the disciplinary committee has passed the order only on the basis of preponderance of probability and the petitioner was held guilty, despite of the fact that the charges levelled against the petitioner are required to be proved beyond reasonable doubt. - Once the complainant has itself submitted an affidavit for withdrawal of his complaint there was no occasion for the disciplinary committee to continue the proceedings as the proceedings is not in the nature of suo motu proceedings. - HC
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