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...
Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the petitioner was indeed given opportunities for personal hearing, which they did not avail themselves of. The court also noted that the impugned order considered the replies filed by the petitioner. - However, the court acknowledged the petitioner's partial relief by permitting them to file a statutory appeal before the Appellate Authority within 30 days, subject to pre-depositing the amount as contemplated under Section 107 of the TNGST Act, 2017.
Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the petitioner was indeed given opportunities for personal hearing, which they did not avail themselves of. The court also noted that the impugned order considered the replies filed by the petitioner. - However, the court acknowledged the petitioner's partial relief by permitting them to file a statutory appeal before the Appellate Authority within 30 days, subject to pre-depositing the amount as contemplated under Section 107 of the TNGST Act, 2017.
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