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 Reassessment notices issued unsigned - maintainability of writ petition against this issue in HC - The Court noted the petitioner's failure to file objections or comply with the procedure outlined in the aforementioned Supreme Court judgment. It emphasized that the petitioner should have first filed a return of income, sought reasons for the notice, and then filed objections. The Court criticized the petitioner for not following the prescribed procedure before approaching the Court directly. It suggested that the petitioner should have raised the issue of the unsigned notice in its earlier communications with the Department.
Validity of Reassessment notices issued unsigned - maintainability of writ petition against this issue in HC - The Court noted the petitioner's failure to file objections or comply with the procedure outlined in the aforementioned Supreme Court judgment. It emphasized that the petitioner should have first filed a return of income, sought reasons for the notice, and then filed objections. The Court criticized the petitioner for not following the prescribed procedure before approaching the Court directly. It suggested that the petitioner should have raised the issue of the unsigned notice in its earlier communications with the Department.
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