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 - duplication of ITC - The petitioner contended that their detailed reply addressing each allegation with supporting documents was not adequately considered by the tax authority. The Court found the tax authority's rejection of the petitioner's reply solely on grounds of incompleteness unsustainable, emphasizing the necessity for proper consideration of the documents and explanations provided. It directed the remittance of the matter for re-adjudication, granting the petitioner an opportunity to file a further reply and directing the Proper Officer to examine the contention regarding the reversal of erroneously availed ITC.
Violation of principles of natural justice - duplication of ITC - The petitioner contended that their detailed reply addressing each allegation with supporting documents was not adequately considered by the tax authority. The Court found the tax authority's rejection of the petitioner's reply solely on grounds of incompleteness unsustainable, emphasizing the necessity for proper consideration of the documents and explanations provided. It directed the remittance of the matter for re-adjudication, granting the petitioner an opportunity to file a further reply and directing the Proper Officer to examine the contention regarding the reversal of erroneously availed ITC.
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