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...
The High Court addressed the validity of a Show Cause Notice regarding the calculation of service tax. It clarified that the judgment u/s Canon India Pvt. Ltd. pertains to Customs Act, not Finance Act 1994. The Court emphasized that the power to perform an act must be exercised by the same officer. The Additional Director General of DRI was deemed not a 'Proper Officer' for re-opening assessment. The Court found no jurisdictional error in the show cause notice issued by the Directorate of GST Intelligence. Extended limitation period issue requires factual assessment. The Court stated that interference at the initial stage of enquiry is not warranted unless jurisdictional error is evident. The petitioner was directed to respond to the show cause notices within four weeks. Petition dismissed, allowing the petitioner to present their case before the competent authority.
The High Court addressed the validity of a Show Cause Notice regarding the calculation of service tax. It clarified that the judgment u/s Canon India Pvt. Ltd. pertains to Customs Act, not Finance Act 1994. The Court emphasized that the power to perform an act must be exercised by the same officer. The Additional Director General of DRI was deemed not a 'Proper Officer' for re-opening assessment. The Court found no jurisdictional error in the show cause notice issued by the Directorate of GST Intelligence. Extended limitation period issue requires factual assessment. The Court stated that interference at the initial stage of enquiry is not warranted unless jurisdictional error is evident. The petitioner was directed to respond to the show cause notices within four weeks. Petition dismissed, allowing the petitioner to present their case before the competent authority.
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