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...
The petitioner's Miscellaneous Application was not pending as on 31st January 2020, the specified date for eligibility under the VSV Scheme. However, the Tribunal subsequently recalled its order dismissing the petitioner's appeal filed in 2015, effectively restoring the appeal to a pending status as of 31st January 2020. Consequently, the petitioner qualifies as an appellant eligible to file a declaration u/ss 3 and 4 of the VSV Act on the specified date. The respondent authority's rejection of the petitioner's declaration is untenable and quashed. The authority is directed to consider and process the petitioner's declaration within 12 weeks.
The petitioner's Miscellaneous Application was not pending as on 31st January 2020, the specified date for eligibility under the VSV Scheme. However, the Tribunal subsequently recalled its order dismissing the petitioner's appeal filed in 2015, effectively restoring the appeal to a pending status as of 31st January 2020. Consequently, the petitioner qualifies as an appellant eligible to file a declaration u/ss 3 and 4 of the VSV Act on the specified date. The respondent authority's rejection of the petitioner's declaration is untenable and quashed. The authority is directed to consider and process the petitioner's declaration within 12 weeks.
Note: It is a system-generated summary and is for quick reference only.