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...
Rejection of Custom Broker application for renewal of license - if there are multiple instances of complaints of misconduct of a Custom House Broker, the renewal of license may be refused. However a mere isolated instance of irregularity which was found to be no more serious than to impose penalty of ₹ 25,000/-, cannot be the ground for refusal to grant renewal. - HC
Rejection of Custom Broker application for renewal of license - if there are multiple instances of complaints of misconduct of a Custom House Broker, the renewal of license may be refused. However a mere isolated instance of irregularity which was found to be no more serious than to impose penalty of ₹ 25,000/-, cannot be the ground for refusal to grant renewal. - HC
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