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...
Seeking release of seized goods - two-sided coated paper in rolls - it is considered to be too early for the Writ Court to express any opinion on the issue, because, adjudication is yet to commence. However, taking out of the fact that paper of all categories which has been mentioned under EXIM Code 4810 is freely importable and only issue would be whether the import effected by the respondent is a "Stock Lot" or not is to be decided. - Goods to be released - HC
Seeking release of seized goods - two-sided coated paper in rolls - it is considered to be too early for the Writ Court to express any opinion on the issue, because, adjudication is yet to commence. However, taking out of the fact that paper of all categories which has been mentioned under EXIM Code 4810 is freely importable and only issue would be whether the import effected by the respondent is a "Stock Lot" or not is to be decided. - Goods to be released - HC
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