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 case involves disputes u/s CST Act and KVAT Rules. The High Court addressed issues including whether a time gap exceeding 100 days between transit end and buyer lifting affects sale in export, treatment of stock transfer in export sales, proper apportionment methodology, and concessional tax rate eligibility. The Court held that the Tribunal erred in imposing the 100-day limit, stock transfer inclusion, and apportionment methodology. It remitted issues for reconsideration. The Court upheld the concessional tax rate for a vehicle sale but allowed penalty recomputation. The petition was partially allowed.
The case involves disputes u/s CST Act and KVAT Rules. The High Court addressed issues including whether a time gap exceeding 100 days between transit end and buyer lifting affects sale in export, treatment of stock transfer in export sales, proper apportionment methodology, and concessional tax rate eligibility. The Court held that the Tribunal erred in imposing the 100-day limit, stock transfer inclusion, and apportionment methodology. It remitted issues for reconsideration. The Court upheld the concessional tax rate for a vehicle sale but allowed penalty recomputation. The petition was partially allowed.
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