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...
Time limitation - Refusal to condone the delay in challenging the Order passed by the Competent Authority and Administrator, SAFEM(FOP)A, 1976 and NDPS Act, 1985, New Delhi - In this case, the court found that the appeal was filed significantly beyond even the extended 60-day period, with no compelling justification provided for the delay. Consequently, the court upheld the Appellate Tribunal's decision not to entertain the appeal, citing a plethora of judgments that reinforced the sanctity of statutory deadlines in legal proceedings.
Time limitation - Refusal to condone the delay in challenging the Order passed by the Competent Authority and Administrator, SAFEM(FOP)A, 1976 and NDPS Act, 1985, New Delhi - In this case, the court found that the appeal was filed significantly beyond even the extended 60-day period, with no compelling justification provided for the delay. Consequently, the court upheld the Appellate Tribunal's decision not to entertain the appeal, citing a plethora of judgments that reinforced the sanctity of statutory deadlines in legal proceedings.
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