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...
Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication between the issue of turnover reconciliation and the differences between the GSTR 3B return and Form 26AS. - The High Court noted the lack of documentation regarding turnover from Tamil Nadu but acknowledged potential duplication in the issues raised. Consequently, the Court set aside the impugned order and provided specific terms for further proceedings, including allowing the petitioner to file a reply with supporting documents and directing a fresh order within a specified timeframe.
Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication between the issue of turnover reconciliation and the differences between the GSTR 3B return and Form 26AS. - The High Court noted the lack of documentation regarding turnover from Tamil Nadu but acknowledged potential duplication in the issues raised. Consequently, the Court set aside the impugned order and provided specific terms for further proceedings, including allowing the petitioner to file a reply with supporting documents and directing a fresh order within a specified timeframe.
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