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 action taken by the GST officers in Good Faith - Expunging a Portion of the High Court's Interim Order - The Supreme Court granted leave and accepted the request to expunge the portion of the High Court's interim order. The portion expunged related to the observation that the good faith clause may not be available to state officers. The Supreme Court clarified the concept of the good faith clause as providing limited immunity to statutory functionaries. The immunity is confined to acts done honestly and in furtherance of achieving the statutory purpose. The Court referenced Section 3(22) of the General Clauses Act, 1897, which defines 'good faith' as acts done honestly, whether negligently or not.
Validity of action taken by the GST officers in Good Faith - Expunging a Portion of the High Court's Interim Order - The Supreme Court granted leave and accepted the request to expunge the portion of the High Court's interim order. The portion expunged related to the observation that the good faith clause may not be available to state officers. The Supreme Court clarified the concept of the good faith clause as providing limited immunity to statutory functionaries. The immunity is confined to acts done honestly and in furtherance of achieving the statutory purpose. The Court referenced Section 3(22) of the General Clauses Act, 1897, which defines 'good faith' as acts done honestly, whether negligently or not.
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