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...
Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of mutuality - services such as short-term accommodation, restaurant and recreational services provided by them to its members - The Appellate Authority set aside the ruling of the AAR and remanded the matter back to reconsider the application, considering all contentions raised by the Appellant. - They emphasized the need for the AAR to address the Appellant's arguments regarding the retrospective amendment and the applicability of the principle of mutuality.
Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of mutuality - services such as short-term accommodation, restaurant and recreational services provided by them to its members - The Appellate Authority set aside the ruling of the AAR and remanded the matter back to reconsider the application, considering all contentions raised by the Appellant. - They emphasized the need for the AAR to address the Appellant's arguments regarding the retrospective amendment and the applicability of the principle of mutuality.
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