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...
Condonation of delay of 737 days in filing civil appeal - Revenue appeal - This is certainly not a sufficient cause to condone the delay but an endeavor to save the back of the officers who did not work when they were so expected to work. It is clear wastage of judicial time and thus we must follow the same path as followed earlier and dismiss the application for condonation of delay with a costs of Rs. 25,000/- - SC
Condonation of delay of 737 days in filing civil appeal - Revenue appeal - This is certainly not a sufficient cause to condone the delay but an endeavor to save the back of the officers who did not work when they were so expected to work. It is clear wastage of judicial time and thus we must follow the same path as followed earlier and dismiss the application for condonation of delay with a costs of Rs. 25,000/- - SC
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