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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...
Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from 2011 should apply to the proceedings. The Court found that the purpose of the amendment to the penalty rules was to achieve a proper balance between the offence and the penalty, reflecting a shift toward a more equitable approach in the imposition of penalties. - The Court clarified that once a rule is substituted, the old rule ceases to exist entirely and should not be applied to ongoing or future proceedings.
Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from 2011 should apply to the proceedings. The Court found that the purpose of the amendment to the penalty rules was to achieve a proper balance between the offence and the penalty, reflecting a shift toward a more equitable approach in the imposition of penalties. - The Court clarified that once a rule is substituted, the old rule ceases to exist entirely and should not be applied to ongoing or future proceedings.
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