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...
Profiteering - infringement of legal rights - seeking direction to NAPA for deletion of proceedings against the petitioner - Since in the present case, the Petitioner has not been held guilty of violation of the Central Goods and Services Tax Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, this Court is of the view that the Petitioner has no locus standi to maintain the present petition - Consequently, the present writ petition along with pending applications are disposed of by dropping the proceedings against the Petitioner as a Respondent - HC
Profiteering - infringement of legal rights - seeking direction to NAPA for deletion of proceedings against the petitioner - Since in the present case, the Petitioner has not been held guilty of violation of the Central Goods and Services Tax Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, this Court is of the view that the Petitioner has no locus standi to maintain the present petition - Consequently, the present writ petition along with pending applications are disposed of by dropping the proceedings against the Petitioner as a Respondent - HC
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