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...
Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the petitioner's arguments, noting that the assessing authority had failed to consider relevant legal precedents and a binding Circular issued by the CBIC. Consequently, the Court set aside the order dated 30.01.2024 and directed the assessing authority to reconsider the matter and issue a fresh reasoned order by a specified deadline. Pending the fresh order, the High Court ordered the disputed demand of tax and penalty to remain in abeyance.
Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the petitioner's arguments, noting that the assessing authority had failed to consider relevant legal precedents and a binding Circular issued by the CBIC. Consequently, the Court set aside the order dated 30.01.2024 and directed the assessing authority to reconsider the matter and issue a fresh reasoned order by a specified deadline. Pending the fresh order, the High Court ordered the disputed demand of tax and penalty to remain in abeyance.
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