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...
Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding that the material or partially processed goods were moved outside the factory, there will be no applicability of paragraph 4 or its sub-paragraphs of the notification - the respondents have wrongly applied paragraph 4(c) of the notification dated 06.09.2004. Therefore, the impugned orders are vitiated in law and cannot be sustained. - HC
Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding that the material or partially processed goods were moved outside the factory, there will be no applicability of paragraph 4 or its sub-paragraphs of the notification - the respondents have wrongly applied paragraph 4(c) of the notification dated 06.09.2004. Therefore, the impugned orders are vitiated in law and cannot be sustained. - HC
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