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 release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the counteraffidavit says that officers of the Customs Department had informed that the exportable goods of the petitioner "appear to be liable for confiscation" and, therefore, they intended to seize the said goods. The expression "appear to be liable for confiscation" is clearly distinguishable from the expression "reason to believe" which are briefly analysed. - a prima facie case is made out for provisional release of the goods under section 110A of the Customs Act, more particularly, considering the fact that the goods are not included in the prohibited list - HC
Seeking release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the counteraffidavit says that officers of the Customs Department had informed that the exportable goods of the petitioner "appear to be liable for confiscation" and, therefore, they intended to seize the said goods. The expression "appear to be liable for confiscation" is clearly distinguishable from the expression "reason to believe" which are briefly analysed. - a prima facie case is made out for provisional release of the goods under section 110A of the Customs Act, more particularly, considering the fact that the goods are not included in the prohibited list - HC
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