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...
Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the impugned order failed to adequately consider their response. The court noted deficiencies in the order's assessment of the petitioner's submissions and its failure to seek clarifications if deemed necessary. Consequently, the High Court set aside the order and remitted the matter for re-adjudication, directing the Proper Officer to provide specific details or documents required from the petitioner. The court reserved its consideration on the merits of the case and left open the challenge to a specific notification.
Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the impugned order failed to adequately consider their response. The court noted deficiencies in the order's assessment of the petitioner's submissions and its failure to seek clarifications if deemed necessary. Consequently, the High Court set aside the order and remitted the matter for re-adjudication, directing the Proper Officer to provide specific details or documents required from the petitioner. The court reserved its consideration on the merits of the case and left open the challenge to a specific notification.
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