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...
Export of restricted goods - sandalwood oil in the guise of jasmin sambac essential oil and cypriol essential oil - Nothing could be produced by the appellant to show that he was dealing with both the kinds of oils. Appellant was asked repeatedly to submit the requisite documents including the sale and purchase letters, the balance sheet and or any other such documents which may prove the mistake was bondafide but despite the demand. No such evidence was produced by the appellant before the Adjudicating Authority Below. - AT
Export of restricted goods - sandalwood oil in the guise of jasmin sambac essential oil and cypriol essential oil - Nothing could be produced by the appellant to show that he was dealing with both the kinds of oils. Appellant was asked repeatedly to submit the requisite documents including the sale and purchase letters, the balance sheet and or any other such documents which may prove the mistake was bondafide but despite the demand. No such evidence was produced by the appellant before the Adjudicating Authority Below. - AT
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