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...
Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) - The High court considered the arguments presented and the precedent cited. It acknowledged the importance of completing investigations within a reasonable time frame and noted the delay in this case. However, it refrained from directly intervening in the ongoing investigation process. Instead, the court disposed of the petition without expressing any opinion on its merits.
Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) - The High court considered the arguments presented and the precedent cited. It acknowledged the importance of completing investigations within a reasonable time frame and noted the delay in this case. However, it refrained from directly intervening in the ongoing investigation process. Instead, the court disposed of the petition without expressing any opinion on its merits.
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