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...
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare the contents of their baggage, as required by the Customs Act, 1962. However, the senior standing counsel contends that the interception was based on intelligence about syndicate activities. The High Court finds that the dispute revolves around questions of fact and directs the petitioners to file statutory appeals. It grants them leave to do so within ten days and orders that the appellate authority should consider the appeals on merits without considering the question of limitation.
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare the contents of their baggage, as required by the Customs Act, 1962. However, the senior standing counsel contends that the interception was based on intelligence about syndicate activities. The High Court finds that the dispute revolves around questions of fact and directs the petitioners to file statutory appeals. It grants them leave to do so within ten days and orders that the appellate authority should consider the appeals on merits without considering the question of limitation.
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