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...
Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought release of seized goods, but the court emphasized the necessity of following prescribed mechanisms under the Act for such requests. Without an application for release under Section 67(6), the court found no grounds for interference and disposed of the writ petition accordingly.
Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought release of seized goods, but the court emphasized the necessity of following prescribed mechanisms under the Act for such requests. Without an application for release under Section 67(6), the court found no grounds for interference and disposed of the writ petition accordingly.
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