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 refund of Excess Duty - Rejection of request for re-assessment of bills of entry - the failure on the part of the original authority to either refer the request to the authority vested with the power to grant amendments under section 149 of Customs Act, 1962 or to grant a hearing to the applicant on the issue of recall and reassessment of bills of entry relating to goods cleared under section 47 of Customs Act, 1962 - Matter restored back - AT
Seeking refund of Excess Duty - Rejection of request for re-assessment of bills of entry - the failure on the part of the original authority to either refer the request to the authority vested with the power to grant amendments under section 149 of Customs Act, 1962 or to grant a hearing to the applicant on the issue of recall and reassessment of bills of entry relating to goods cleared under section 47 of Customs Act, 1962 - Matter restored back - AT
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