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...
Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by Intelligence Officer, set aside by Appellate Tribunal. Tribunal found consignment accompanied by valid transport documents, invoices, and checkpost declarations. Assessee produced statutory declarations demonstrating goods for own use, not trading activity. Tribunal's finding of no intention to evade tax legally sustainable. Assessee did not benefit from lower tax rate while obtaining goods from outside State. Impugned Tribunal order setting aside penalty and assessment order requires no interference. Revision Petitions dismissed.
Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by Intelligence Officer, set aside by Appellate Tribunal. Tribunal found consignment accompanied by valid transport documents, invoices, and checkpost declarations. Assessee produced statutory declarations demonstrating goods for own use, not trading activity. Tribunal's finding of no intention to evade tax legally sustainable. Assessee did not benefit from lower tax rate while obtaining goods from outside State. Impugned Tribunal order setting aside penalty and assessment order requires no interference. Revision Petitions dismissed.
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