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...
Levy of anti-dumping duty - domestic industry suffered material injury or not - Import of Mono Ethylene Glycol [MEG] - The designated authority has exclusively relied upon the marginal improvement in the period of investigation - Such selective examination, particularly in the present facts where the domestic industry itself has claimed injury since 2019-20, may defeat the entire purpose of injury assessment. - Notification dated 27.10.2022 set aside - Matter restored back - AT
Levy of anti-dumping duty - domestic industry suffered material injury or not - Import of Mono Ethylene Glycol [MEG] - The designated authority has exclusively relied upon the marginal improvement in the period of investigation - Such selective examination, particularly in the present facts where the domestic industry itself has claimed injury since 2019-20, may defeat the entire purpose of injury assessment. - Notification dated 27.10.2022 set aside - Matter restored back - AT
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