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...
Extended period of limitation - SCN issued beyond normal period - based on the books of accounts, maintained by the appellant, the officers of service tax department had conducted the audit and they have not disputed the authenticity or accuracy of records maintained by the appellant. - the appellant had received lesser amount than that as shown in the invoices issued to the service recipient. - the charges of suppression etc. cannot be levelled against the appellant. - AT
Extended period of limitation - SCN issued beyond normal period - based on the books of accounts, maintained by the appellant, the officers of service tax department had conducted the audit and they have not disputed the authenticity or accuracy of records maintained by the appellant. - the appellant had received lesser amount than that as shown in the invoices issued to the service recipient. - the charges of suppression etc. cannot be levelled against the appellant. - AT
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