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...
Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again, appropriate reasons shall be assigned. - The grounds on which the judicial review is available are well established. Non-consideration of relevant materials and consideration of extraneous matters together with non-access of the part affected to materials relied on in reaching conclusions, if substantiated, would provide sufficient ground for judicial review. In the present case, the provisional order dated May 21, 2021 is unsustainable - the Commissioner is directed to de novo consider the objection of the petitioner - HC
Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again, appropriate reasons shall be assigned. - The grounds on which the judicial review is available are well established. Non-consideration of relevant materials and consideration of extraneous matters together with non-access of the part affected to materials relied on in reaching conclusions, if substantiated, would provide sufficient ground for judicial review. In the present case, the provisional order dated May 21, 2021 is unsustainable - the Commissioner is directed to de novo consider the objection of the petitioner - HC
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