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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 rejected a petitioner's request for reimbursement of GST paid. Citing a previous case, the court directed the respondent to reimburse the GST amount paid by the petitioner for works contract services within eight weeks. The petition was disposed of. The decision was based on legal principles u/s G.O.Ms.No.296, Finance Department.
The High Court rejected a petitioner's request for reimbursement of GST paid. Citing a previous case, the court directed the respondent to reimburse the GST amount paid by the petitioner for works contract services within eight weeks. The petition was disposed of. The decision was based on legal principles u/s G.O.Ms.No.296, Finance Department.
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