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...
Adjudication of SCN after considerable delay - barred by limitation in terms of Section 28(9) of the Customs Act, 1962 or not - it was on account of non-appearance of the petitioner that the matter was kept adjourned and the same was not concluded - since the petitioner itself has taken time, after issuance of notices for filing reply, the delay cannot be attributed to the respondent for not adjudicating show cause notices. - HC
Adjudication of SCN after considerable delay - barred by limitation in terms of Section 28(9) of the Customs Act, 1962 or not - it was on account of non-appearance of the petitioner that the matter was kept adjourned and the same was not concluded - since the petitioner itself has taken time, after issuance of notices for filing reply, the delay cannot be attributed to the respondent for not adjudicating show cause notices. - HC
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