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...
Validity of order of Adjudicating authority (NCLT) observations against the IRP to refer the matter to IBBI. - Order of NCLT relies more on uploading of the Order on website, rather than finding if or not the Order was actually communicated to parties and IRP. Admission Order para 11 even mentioned e-mail address of IRP. Communication could have been sent even on e-mail. - Therefore no fault on the part of IRP for not having knowledge of order of NCLT - Paragraphs 24 and 25 of the Impugned Order set aside - AT
Validity of order of Adjudicating authority (NCLT) observations against the IRP to refer the matter to IBBI. - Order of NCLT relies more on uploading of the Order on website, rather than finding if or not the Order was actually communicated to parties and IRP. Admission Order para 11 even mentioned e-mail address of IRP. Communication could have been sent even on e-mail. - Therefore no fault on the part of IRP for not having knowledge of order of NCLT - Paragraphs 24 and 25 of the Impugned Order set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
