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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...
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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 GST - Royalty- seigniorage fee paid by the petitioner to the Government - Referring to a relevant Division Bench Judgment, the High Court issued directions for the petitioner to submit objections or representations within four weeks. The Court ordered adjudication by the concerned authority, with a stay on orders until a Nine Judge Constitution Bench decides on royalty matters. It also stayed GST recovery until the decision of the Constitution Bench.
Levy of GST - Royalty- seigniorage fee paid by the petitioner to the Government - Referring to a relevant Division Bench Judgment, the High Court issued directions for the petitioner to submit objections or representations within four weeks. The Court ordered adjudication by the concerned authority, with a stay on orders until a Nine Judge Constitution Bench decides on royalty matters. It also stayed GST recovery until the decision of the Constitution Bench.
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