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...
Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the Insolvency and Bankruptcy Code had commenced before the issuance of the show cause notice. The appellant argued that all claims were frozen upon approval of the resolution plan, citing relevant Supreme Court precedent. - The court concluded that the points of law raised needed consideration. Thus, it decided that the appellant need not pursue alternate appellate remedies, especially when the jurisdiction of the second respondent was questioned. The writ petition admitted for hearing.
Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the Insolvency and Bankruptcy Code had commenced before the issuance of the show cause notice. The appellant argued that all claims were frozen upon approval of the resolution plan, citing relevant Supreme Court precedent. - The court concluded that the points of law raised needed consideration. Thus, it decided that the appellant need not pursue alternate appellate remedies, especially when the jurisdiction of the second respondent was questioned. The writ petition admitted for hearing.
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