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...
Interim release of the goods at the time of filing of the appeal - . It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods. - The orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released - HC
Interim release of the goods at the time of filing of the appeal - . It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods. - The orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released - HC
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