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...
Review petition - Validity of reopening of assessment - The High Court dismissed the review petitions seeking to challenge a common order dated 04.11.2022, which set aside assessment orders but remanded the matters back to the assessing officer. The petitioners argued errors in this remand and the absence of reasons for reopening assessments. However, the court found no merit in these arguments. It held that the circumstances of the case did not align with cited legal precedents and that the failure to furnish reasons did not invalidate the reassessment process due to a recognized technical glitch. Therefore, the court upheld the original order, dismissing the review petitions.
Review petition - Validity of reopening of assessment - The High Court dismissed the review petitions seeking to challenge a common order dated 04.11.2022, which set aside assessment orders but remanded the matters back to the assessing officer. The petitioners argued errors in this remand and the absence of reasons for reopening assessments. However, the court found no merit in these arguments. It held that the circumstances of the case did not align with cited legal precedents and that the failure to furnish reasons did not invalidate the reassessment process due to a recognized technical glitch. Therefore, the court upheld the original order, dismissing the review petitions.
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