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 Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within the period of 30 days which is otherwise available now on the website of each Department but the Appellant has shown total laxity in pursuing this matter in time and had allowed the statutory period of 30 days to expire and filed the Application for Condonation of Delay along with the Appeal on the 15th day which is the last day provided in terms of Section 61(2) proviso - Delay not condoned - AT
Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within the period of 30 days which is otherwise available now on the website of each Department but the Appellant has shown total laxity in pursuing this matter in time and had allowed the statutory period of 30 days to expire and filed the Application for Condonation of Delay along with the Appeal on the 15th day which is the last day provided in terms of Section 61(2) proviso - Delay not condoned - AT
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