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...
Exemption from GST - Scope of the Term "Applicant" for seeking advance Ruling - The case involved a government authority seeking a ruling on the applicability of GST exemption to various services received for conducting examinations. The Authority for Advance Ruling (AAR) initially dismissed the application, citing the Appellant's status as a service recipient rather than a supplier. However, the Appellate Authority (AAAR) overturned this decision, emphasizing the broad interpretation of "applicant" under GST law. They referenced a judgment of the Hon'ble High Court, Calcutta, which underscored the inclusive nature of the term "applicant" and directed the AAR to reconsider the application in light of this interpretation. - Matter restored back to AAR for reconsideration.
Exemption from GST - Scope of the Term "Applicant" for seeking advance Ruling - The case involved a government authority seeking a ruling on the applicability of GST exemption to various services received for conducting examinations. The Authority for Advance Ruling (AAR) initially dismissed the application, citing the Appellant's status as a service recipient rather than a supplier. However, the Appellate Authority (AAAR) overturned this decision, emphasizing the broad interpretation of "applicant" under GST law. They referenced a judgment of the Hon'ble High Court, Calcutta, which underscored the inclusive nature of the term "applicant" and directed the AAR to reconsider the application in light of this interpretation. - Matter restored back to AAR for reconsideration.
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