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...
Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment years 2010-11 and 2012-13 were not promptly processed, leading to grievances from the petitioner. - The High Court examined the circumstances and precedent, noting that the delay in issuing refunds was not adequately explained by the department. Relying on the principles established in the Tata Chemicals case, the court concluded that the petitioner was entitled to interest on the delayed refunds.
Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment years 2010-11 and 2012-13 were not promptly processed, leading to grievances from the petitioner. - The High Court examined the circumstances and precedent, noting that the delay in issuing refunds was not adequately explained by the department. Relying on the principles established in the Tata Chemicals case, the court concluded that the petitioner was entitled to interest on the delayed refunds.
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