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...
SVLDRS - Rejection of petitioner’s rectification application - The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petitioner from seeking the requisite benefits under the Scheme and the provisions of the Act. The calculation presented by the petitioner on the principles articulated before us, is not disputed by the respondents/revenue - rectification application allowed - HC
SVLDRS - Rejection of petitioner’s rectification application - The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petitioner from seeking the requisite benefits under the Scheme and the provisions of the Act. The calculation presented by the petitioner on the principles articulated before us, is not disputed by the respondents/revenue - rectification application allowed - HC
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