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...
Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future - direction to deposit entire interest amount when proviso permits 30% of penalty. Proviso applicable only when promoter files appeal, not flat purchaser/allotee. Total amount means payable on Order date, not future. Deferment of interest payment doesn't mean no liability. Pre-deposit objective is deterrent against endless litigation. Deferment for project interest, not exemption from pre-deposit. Appellant must deposit interest per MahaRERA Order as pre-condition for appeal entertainment, subject to COVID-19 period deduction. MahaRERA direction is interest, not penalty, so entire interest amount must be deposited. Appeals partly allowed for COVID-19 period interest deduction. Appellate Tribunal Order modified accordingly.
Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future - direction to deposit entire interest amount when proviso permits 30% of penalty. Proviso applicable only when promoter files appeal, not flat purchaser/allotee. Total amount means payable on Order date, not future. Deferment of interest payment doesn't mean no liability. Pre-deposit objective is deterrent against endless litigation. Deferment for project interest, not exemption from pre-deposit. Appellant must deposit interest per MahaRERA Order as pre-condition for appeal entertainment, subject to COVID-19 period deduction. MahaRERA direction is interest, not penalty, so entire interest amount must be deposited. Appeals partly allowed for COVID-19 period interest deduction. Appellate Tribunal Order modified accordingly.
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