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...
Restoration of name of the company in the Register of Companies - there was no situation to justify the restoration of name of the Company - It is true that this Tribunal is taking lenient view in Appeals filed against the refusal of restoration of the Company but if such leniency is adopted in each and every Appeals certainly the provision contained under Section 248 of the Companies Act, 2013 may be termed as redundant. - AT
Restoration of name of the company in the Register of Companies - there was no situation to justify the restoration of name of the Company - It is true that this Tribunal is taking lenient view in Appeals filed against the refusal of restoration of the Company but if such leniency is adopted in each and every Appeals certainly the provision contained under Section 248 of the Companies Act, 2013 may be termed as redundant. - AT
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