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 approached the High Court challenging three orders passed by the adjudicating authority, appellate authority, and revisionary authority regarding non-realization of foreign exchange on exported goods for which drawback was sanctioned. The High Court found the petitioner's attempt to hide the truth and suppress material facts from the authorities, as well as the Court. The petition was dismissed with a cost of Rs. 5 lakhs to be paid to the Commissioner of Customs, Mumbai, within two weeks, failing which the respondents could recover the amount with 18% interest along with the amount recoverable under the original order. The Court held that any party approaching it should come with clean hands, and the petitioner's hands were muddied in this case.
The petitioner approached the High Court challenging three orders passed by the adjudicating authority, appellate authority, and revisionary authority regarding non-realization of foreign exchange on exported goods for which drawback was sanctioned. The High Court found the petitioner's attempt to hide the truth and suppress material facts from the authorities, as well as the Court. The petition was dismissed with a cost of Rs. 5 lakhs to be paid to the Commissioner of Customs, Mumbai, within two weeks, failing which the respondents could recover the amount with 18% interest along with the amount recoverable under the original order. The Court held that any party approaching it should come with clean hands, and the petitioner's hands were muddied in this case.
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