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...
Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - Matter restored back - HC
Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - Matter restored back - HC
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