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 a challenge to summons issued u/s 81 of TNVAT Act, 2006 in Form PP to petitioners for document submission. Petitioner argued Form PP applies only to third parties, not assesses. Court held Section 22(3) of TNVAT Act, 2006 and Rule 10(11) of TNVAT Rules, 2007 aim to select 20% assessments for detailed scrutiny. Assessment completion u/s 22 doesn't bar Assessing Officer from seeking info from listed dealers. Commercial Tax Dept. can summon petitioners for records to verify return accuracy. Court found no merit in the petitions and dismissed them.
The High Court addressed a challenge to summons issued u/s 81 of TNVAT Act, 2006 in Form PP to petitioners for document submission. Petitioner argued Form PP applies only to third parties, not assesses. Court held Section 22(3) of TNVAT Act, 2006 and Rule 10(11) of TNVAT Rules, 2007 aim to select 20% assessments for detailed scrutiny. Assessment completion u/s 22 doesn't bar Assessing Officer from seeking info from listed dealers. Commercial Tax Dept. can summon petitioners for records to verify return accuracy. Court found no merit in the petitions and dismissed them.
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