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...
Rejection of benefit of Input Tax Credit (ITC) - ex parte order in appeal - petitioner assails the impugned order primarily on the ground that the same has been passed in violation of the principles of natural justice - Matter restored back subject to the condition of deposit of 20% of demand of tax in dispute - HC
Rejection of benefit of Input Tax Credit (ITC) - ex parte order in appeal - petitioner assails the impugned order primarily on the ground that the same has been passed in violation of the principles of natural justice - Matter restored back subject to the condition of deposit of 20% of demand of tax in dispute - HC
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