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 in filing the appeal before the First Appellate authority - Petitioner submitted that, SCN was not uploaded on the portal and Petitioner was not aware of the same - order passed under Section 74 of the Act on the ground of violation of principles of natural justice - appellant directed to file a statutory appeal within 15 days - HC
Condonation of delay in filing the appeal before the First Appellate authority - Petitioner submitted that, SCN was not uploaded on the portal and Petitioner was not aware of the same - order passed under Section 74 of the Act on the ground of violation of principles of natural justice - appellant directed to file a statutory appeal within 15 days - HC
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