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...
Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of amount illegally debited from the Electronic Cash Ledger towards interest and penalty - It was established that the petitioner initiated the tax payment within the prescribed timeline, absolving them of any responsibility for delays. The High court ruled that the petitioner's timely action discharged their obligation, and any issues arising post-payment were beyond their control. Consequently, the court directed the adjustment of the penalty and interest against future tax liabilities, without incurring any additional liability. This judgment underscores the importance of timely compliance and the need for efficient payment processing mechanisms.
Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of amount illegally debited from the Electronic Cash Ledger towards interest and penalty - It was established that the petitioner initiated the tax payment within the prescribed timeline, absolving them of any responsibility for delays. The High court ruled that the petitioner's timely action discharged their obligation, and any issues arising post-payment were beyond their control. Consequently, the court directed the adjustment of the penalty and interest against future tax liabilities, without incurring any additional liability. This judgment underscores the importance of timely compliance and the need for efficient payment processing mechanisms.
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