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...
Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the movement of possession of the goods from one person to another. - goods are destroyed by fire before being delivered under an agreement to sell - in the given circumstances, taking joint custody of Tendupatta by the applicant shall not amount to supply of Tendupatta to the applicant if the invoice of the said transection is not issued. - AAR
Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the movement of possession of the goods from one person to another. - goods are destroyed by fire before being delivered under an agreement to sell - in the given circumstances, taking joint custody of Tendupatta by the applicant shall not amount to supply of Tendupatta to the applicant if the invoice of the said transection is not issued. - AAR
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