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...
Anti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 - There could not be any urgency for granting any interim order since the petitioner was sitting over the aforesaid impugned adjudication order for the last six months. - Since the constitutional validity of the aforesaid provisions of law has been challenged, this writ petition is entertained. - HC
Anti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 - There could not be any urgency for granting any interim order since the petitioner was sitting over the aforesaid impugned adjudication order for the last six months. - Since the constitutional validity of the aforesaid provisions of law has been challenged, this writ petition is entertained. - HC
Note: It is a system-generated summary and is for quick reference only.