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...
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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...
Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization and pending litigation. - The High Court found that the Designated Committee violated principles of natural justice by directly issuing Form SVLDRS-3 without providing the petitioner an opportunity for a personal hearing, as mandated by the Sabka Vishwas Scheme and its rules. - Given the procedural irregularities and the failure to adhere to the prescribed process, the High Court quashed both the Form SVLDRS-3 and the Show Cause Notice.
Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization and pending litigation. - The High Court found that the Designated Committee violated principles of natural justice by directly issuing Form SVLDRS-3 without providing the petitioner an opportunity for a personal hearing, as mandated by the Sabka Vishwas Scheme and its rules. - Given the procedural irregularities and the failure to adhere to the prescribed process, the High Court quashed both the Form SVLDRS-3 and the Show Cause Notice.
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