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...
Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The order-in-original dated 27th February, 2017 suffers from illegality as well as irrationality which constitute vices in the decision making process, attracting judicial review. Evaluation of facts by the Principal Commissioner, upon such review, leads to the conclusion that the facts taken as a whole did not logically warrant the conclusion he did reach, for which the said order is liable to be invalidated. - HC
Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The order-in-original dated 27th February, 2017 suffers from illegality as well as irrationality which constitute vices in the decision making process, attracting judicial review. Evaluation of facts by the Principal Commissioner, upon such review, leads to the conclusion that the facts taken as a whole did not logically warrant the conclusion he did reach, for which the said order is liable to be invalidated. - HC
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