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 ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT
Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT
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