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...
Permission to carry out the amendment in the shipping bills - rule 41 of the CESTAT (Procedural), Rules 1992 - About eighteen months have passed since the order was passed by the Tribunal on February 24, 2020 but till date it has not been implemented - before exercising our powers under rule 41 of the 1992 Rules, it is considered appropriate, as a last opportunity, to grant three weeks further time to the Department to either implement the order passed by the Tribunal or pursue the writ petition filed in the High Court. - AT
Permission to carry out the amendment in the shipping bills - rule 41 of the CESTAT (Procedural), Rules 1992 - About eighteen months have passed since the order was passed by the Tribunal on February 24, 2020 but till date it has not been implemented - before exercising our powers under rule 41 of the 1992 Rules, it is considered appropriate, as a last opportunity, to grant three weeks further time to the Department to either implement the order passed by the Tribunal or pursue the writ petition filed in the High Court. - AT
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