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...
Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act by any other officer other than a proper officer shall be vitiated - even though the learned Standing Counsel appearing for the respondent has raised the vehement contention that the ground want of jurisdiction now canvassed by the petitioner in view of Canon India judgment was not available to the petitioner either at the time of issuing Show Cause Notice or at the time of adjudication or passing order-in-original, even at the time of filing writ petition in 2018, that contention cannot have a legal backing as the law declared by the Supreme Court in Canon India case is only reiterating the law which is already available in statute under Section 28 of the Customs Act. - The respective impugned orders and the consequential impugned order, in all these writ petitions are quashed. - HC
Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act by any other officer other than a proper officer shall be vitiated - even though the learned Standing Counsel appearing for the respondent has raised the vehement contention that the ground want of jurisdiction now canvassed by the petitioner in view of Canon India judgment was not available to the petitioner either at the time of issuing Show Cause Notice or at the time of adjudication or passing order-in-original, even at the time of filing writ petition in 2018, that contention cannot have a legal backing as the law declared by the Supreme Court in Canon India case is only reiterating the law which is already available in statute under Section 28 of the Customs Act. - The respective impugned orders and the consequential impugned order, in all these writ petitions are quashed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
