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...
Service of show cause notice (SCN) u/s 28 of Customs Act 1962 for undervaluation of imported reprocessed LDPE/HDPE granules and HDPE agglomaterial from overseas suppliers before finalization of assessment held legally defective. Supreme Court in Canon India case held Section 28 power to recover duty not paid/short paid operative only after final assessment. High Courts of Calcutta in AS Syndicate case and Bombay in Mahesh India case held SCN u/s 28 before final assessment bad in law. Demand, penalties, and confiscation quashed as demand itself failed. Principles of natural justice violated by issuing legally defective notice depriving opportunity to examine evidence.
Service of show cause notice (SCN) u/s 28 of Customs Act 1962 for undervaluation of imported reprocessed LDPE/HDPE granules and HDPE agglomaterial from overseas suppliers before finalization of assessment held legally defective. Supreme Court in Canon India case held Section 28 power to recover duty not paid/short paid operative only after final assessment. High Courts of Calcutta in AS Syndicate case and Bombay in Mahesh India case held SCN u/s 28 before final assessment bad in law. Demand, penalties, and confiscation quashed as demand itself failed. Principles of natural justice violated by issuing legally defective notice depriving opportunity to examine evidence.
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