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...
Levy of ADD - determination on the non-injurious price - It is stated that some of the issues pertaining to the factual and circumstantial inputs which otherwise are provided by the domestic industry can also be verified from the contemporary data on the same transaction which may be available with the GST department and in order to arrive at a correct factual determination, such data may also be taken into consideration. - The reasoned order as required be passed as expeditiously as possible so that the process initiated under the law is not inhibited in any manner. - HC
Levy of ADD - determination on the non-injurious price - It is stated that some of the issues pertaining to the factual and circumstantial inputs which otherwise are provided by the domestic industry can also be verified from the contemporary data on the same transaction which may be available with the GST department and in order to arrive at a correct factual determination, such data may also be taken into consideration. - The reasoned order as required be passed as expeditiously as possible so that the process initiated under the law is not inhibited in any manner. - HC
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