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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...
Import of raw cashew nuts - objections on the phytosanitary certificate - Though the consignment has reached, the same has not been cleared so far. Even if it is deported, it will not be useful to any one. Instead, the first respondent ought to have permitted the petitioner for fumigation through an accredited treatment provider in India by providing one time relaxation to the petitioner under Article 14 of the Plant Quarantine (Regulations of Import into India) Order, 2003. - HC
Import of raw cashew nuts - objections on the phytosanitary certificate - Though the consignment has reached, the same has not been cleared so far. Even if it is deported, it will not be useful to any one. Instead, the first respondent ought to have permitted the petitioner for fumigation through an accredited treatment provider in India by providing one time relaxation to the petitioner under Article 14 of the Plant Quarantine (Regulations of Import into India) Order, 2003. - HC
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