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...
Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the respondent authority to consider the date of filing of the refund application, whether filed manually or online, as the date of filing the manual refund application. This decision aimed to ensure that the petitioner's refund claims would not be rejected based on the limitation period. Additionally, the petitioner was instructed to file fresh refund applications online within four weeks, with the date of such applications deemed to be the date of manual filing.
Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the respondent authority to consider the date of filing of the refund application, whether filed manually or online, as the date of filing the manual refund application. This decision aimed to ensure that the petitioner's refund claims would not be rejected based on the limitation period. Additionally, the petitioner was instructed to file fresh refund applications online within four weeks, with the date of such applications deemed to be the date of manual filing.
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