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...
Validity of show cause notice/assessment orders issued by the respondent, GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease - The Revenue's counsel argues that the issue has already been settled by the court in previous cases where it was held that the imposition of GST on royalty is justified. - The court dismisses the writ petition in accordance with the decisions made in Sudershan Lal Gupta’s case and Shree Basant Bhandar Int Udyog’s case.
Validity of show cause notice/assessment orders issued by the respondent, GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease - The Revenue's counsel argues that the issue has already been settled by the court in previous cases where it was held that the imposition of GST on royalty is justified. - The court dismisses the writ petition in accordance with the decisions made in Sudershan Lal Gupta’s case and Shree Basant Bhandar Int Udyog’s case.
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