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...
Release of seized goods with vehicle - The alleged loading of goods from different places renders even the e-way bill and the invoice suspect. The notice also refers to the fact that the business place of the supplier was found to be closed and there was no evidence of any trading activity that tallied with the local accounts. These and other circumstances enabled the Proper Officer to be prima facie satisfied that there was an intention to evade tax. - This is not a fit case where an interim order can be granted as sought for and, hence, the same is rejected - HC
Release of seized goods with vehicle - The alleged loading of goods from different places renders even the e-way bill and the invoice suspect. The notice also refers to the fact that the business place of the supplier was found to be closed and there was no evidence of any trading activity that tallied with the local accounts. These and other circumstances enabled the Proper Officer to be prima facie satisfied that there was an intention to evade tax. - This is not a fit case where an interim order can be granted as sought for and, hence, the same is rejected - HC
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