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...
Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction.
Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction.
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