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...
Violation of principles of natural justice -cryptic order - Considering the circumstances and the cryptic nature of the impugned order, the High Court set aside the order and remitted the Show Cause Notice back to the proper officer for re-adjudication. The High Court directed the petitioner to file a reply to the Show Cause Notice within 30 days. Subsequently, the Proper Officer was instructed to re-adjudicate the matter after providing the petitioner with an opportunity for a personal hearing.
Violation of principles of natural justice -cryptic order - Considering the circumstances and the cryptic nature of the impugned order, the High Court set aside the order and remitted the Show Cause Notice back to the proper officer for re-adjudication. The High Court directed the petitioner to file a reply to the Show Cause Notice within 30 days. Subsequently, the Proper Officer was instructed to re-adjudicate the matter after providing the petitioner with an opportunity for a personal hearing.
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