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...
Stay of demand - direction as called upon the writ petitioner to make a pre-deposit of 20% - The Delhi High Court dismissed the writ petition challenging the ITAT's order, which denied interim relief to the petitioner. The core issues revolved around the petitioner’s inability to establish a prima facie case, questionable financial stringency claims, and failure to meet the burden of proof under Section 68 regarding the genuineness of certain transactions. The Court found that the ITAT and prior authorities had correctly applied the law, and the petitioner’s financial records did not substantiate their claims. - Appeal of the assessee dismissed.
Stay of demand - direction as called upon the writ petitioner to make a pre-deposit of 20% - The Delhi High Court dismissed the writ petition challenging the ITAT's order, which denied interim relief to the petitioner. The core issues revolved around the petitioner’s inability to establish a prima facie case, questionable financial stringency claims, and failure to meet the burden of proof under Section 68 regarding the genuineness of certain transactions. The Court found that the ITAT and prior authorities had correctly applied the law, and the petitioner’s financial records did not substantiate their claims. - Appeal of the assessee dismissed.
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