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...
Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not justified at this stage of the investigation. - It clarified that the investigation process is not complete upon the issuance of an SCN, and a final decision is reached after the matter goes through all stages of appeals and revisions. - The Court noted that disclosing information from order sheets could reveal the identity of sources and jeopardize ongoing investigations. - Petition dismissed.
Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not justified at this stage of the investigation. - It clarified that the investigation process is not complete upon the issuance of an SCN, and a final decision is reached after the matter goes through all stages of appeals and revisions. - The Court noted that disclosing information from order sheets could reveal the identity of sources and jeopardize ongoing investigations. - Petition dismissed.
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