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...
Imposition of penalty on container freight station (CFS) u/s 112A of Customs Act - clandestine removal by way of generating & producing bogus Custom documents - existence of mens rea or not - In absence of any statement bringing on record either knowledge of employee or of CFS, penalty under Section 112A does not get attracted - AT
Imposition of penalty on container freight station (CFS) u/s 112A of Customs Act - clandestine removal by way of generating & producing bogus Custom documents - existence of mens rea or not - In absence of any statement bringing on record either knowledge of employee or of CFS, penalty under Section 112A does not get attracted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
