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...
Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied with in entirety. Non-affording of personal hearing to petitioner prior to suspension of registration under Foreign Contribution (Regulation) Act, 2010 for alleged mismanagement of foreign contributors' funds has rendered order unsustainable, leading to its obliteration. Personal hearing was required due to dire civil and economic consequences of cancellation u/s 14(3) prohibiting registration for three years.
Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied with in entirety. Non-affording of personal hearing to petitioner prior to suspension of registration under Foreign Contribution (Regulation) Act, 2010 for alleged mismanagement of foreign contributors' funds has rendered order unsustainable, leading to its obliteration. Personal hearing was required due to dire civil and economic consequences of cancellation u/s 14(3) prohibiting registration for three years.
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