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 dismissed a challenge to a recovery notice u/s 10 years after assessment/re-assessment orders were passed. The petitioner did not appeal timely, leading to dismissal of the Writ Petition. The respondent's lack of counter affidavit did not affect the decision. The court found no merit in the petition due to the petitioner's failure to appeal the assessment/re-assessment orders for multiple Assessment Years. The Writ Petition was dismissed accordingly.
The High Court dismissed a challenge to a recovery notice u/s 10 years after assessment/re-assessment orders were passed. The petitioner did not appeal timely, leading to dismissal of the Writ Petition. The respondent's lack of counter affidavit did not affect the decision. The court found no merit in the petition due to the petitioner's failure to appeal the assessment/re-assessment orders for multiple Assessment Years. The Writ Petition was dismissed accordingly.
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