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...
Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery. Commissioner relied on letter from DGFT office after 10 years, which did not categorically state licenses were forged. Alleged forged nature of DEPB licenses not proved beyond doubt. Impugned order denying exemption, confirming duty and imposing penalty set aside as reliance on new material by Commissioner not permissible. Appeals allowed by CESTAT.
Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery. Commissioner relied on letter from DGFT office after 10 years, which did not categorically state licenses were forged. Alleged forged nature of DEPB licenses not proved beyond doubt. Impugned order denying exemption, confirming duty and imposing penalty set aside as reliance on new material by Commissioner not permissible. Appeals allowed by CESTAT.
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