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...
Aggregate value of claims and counter-claims in arbitration - The petitioner's calculation of Specified Value, including various interest components and GST, was found to conflict with Section 12(2) of the Commercial Courts Act, 2015. The Court determined that interest should be calculated only up to the date of invocation of arbitration and not until the filing of the petition. - HC
Aggregate value of claims and counter-claims in arbitration - The petitioner's calculation of Specified Value, including various interest components and GST, was found to conflict with Section 12(2) of the Commercial Courts Act, 2015. The Court determined that interest should be calculated only up to the date of invocation of arbitration and not until the filing of the petition. - HC
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