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...
Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the `right to seek restoration’ of the name of the `company’ (to be entered in the `Register of Companies’) is not wiped out, as long as `twenty years’ have not lapsed, etc. - it is just and proper to restore the Appellant / Company’s name and that the failure / negligence / omissions on the part of the `Appellant’/`Company’ in not filing the `Statutory Annual Returns’ and `Financial Statements’ in time, can be saddled with a levy of costs, to prevent an aberration of justice and to promote substantial cause of justice. - AT
Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the `right to seek restoration’ of the name of the `company’ (to be entered in the `Register of Companies’) is not wiped out, as long as `twenty years’ have not lapsed, etc. - it is just and proper to restore the Appellant / Company’s name and that the failure / negligence / omissions on the part of the `Appellant’/`Company’ in not filing the `Statutory Annual Returns’ and `Financial Statements’ in time, can be saddled with a levy of costs, to prevent an aberration of justice and to promote substantial cause of justice. - AT
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