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...
Mandatory requirements contemplated in Act for invoking proviso to Section 73(1) stated in show cause notice regarding petitioner's liability for service tax and penalties. After show cause notice under proviso, inquiry conducted, and opportunity given for reply, grounds urged by petitioner to be challenged through appeal under Act instead of challenging jurisdiction for issuance. Writ jurisdiction under Article 226 not entertainable when efficacious statutory appeal remedy available u/s 85. No cogent reasons shown for revenue not providing sufficient cause to invoke extended limitation period. Petition dismissed.
Mandatory requirements contemplated in Act for invoking proviso to Section 73(1) stated in show cause notice regarding petitioner's liability for service tax and penalties. After show cause notice under proviso, inquiry conducted, and opportunity given for reply, grounds urged by petitioner to be challenged through appeal under Act instead of challenging jurisdiction for issuance. Writ jurisdiction under Article 226 not entertainable when efficacious statutory appeal remedy available u/s 85. No cogent reasons shown for revenue not providing sufficient cause to invoke extended limitation period. Petition dismissed.
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