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 Order passed u/s 73 - cryptic order - The High Court found merit in the petitioner's arguments regarding the inadequacy of the impugned order. It observed that the proper officer had failed to consider the detailed replies furnished by the petitioner, instead issuing a generic finding of no proper reply/explanation. The Court emphasized that the proper officer's duty was to assess the replies on their merit before forming an opinion. By neglecting to do so, the officer had not fulfilled this obligation and had not applied their mind to the petitioner's submissions. The matter was remitted to the proper officer for re-adjudication.
Validity Of Order passed u/s 73 - cryptic order - The High Court found merit in the petitioner's arguments regarding the inadequacy of the impugned order. It observed that the proper officer had failed to consider the detailed replies furnished by the petitioner, instead issuing a generic finding of no proper reply/explanation. The Court emphasized that the proper officer's duty was to assess the replies on their merit before forming an opinion. By neglecting to do so, the officer had not fulfilled this obligation and had not applied their mind to the petitioner's submissions. The matter was remitted to the proper officer for re-adjudication.
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