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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
CESTAT ALLAHABAD dismissed an appeal due to abatement for adjourning the matter beyond three times, citing Rule 20 of CESTAT Procedure Rules, 1982. Referring to ISHWARLAL MALI RATHOD case, the Tribunal emphasized the Supreme Court's disapproval of mechanical adjournments, highlighting the need to avoid excessive delays in proceedings. The decision underscores the importance of adhering to statutory limits on adjournments to prevent non-prosecution of appeals.
CESTAT ALLAHABAD dismissed an appeal due to abatement for adjourning the matter beyond three times, citing Rule 20 of CESTAT Procedure Rules, 1982. Referring to ISHWARLAL MALI RATHOD case, the Tribunal emphasized the Supreme Court's disapproval of mechanical adjournments, highlighting the need to avoid excessive delays in proceedings. The decision underscores the importance of adhering to statutory limits on adjournments to prevent non-prosecution of appeals.
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