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...
Violation of principles of natural justice by the Adjudicating Officer/Authority in denying opportunity of hearing to appellant A.P. Parekh, who was not a member of the Kamani family, in contraventions of FERA case. Matter remanded back for fresh hearing by appropriate authority under FERA or FEMA, as FERA has been repealed by FEMA 1999. Department directed to place appellant's case before equivalent rank authority for providing opportunity of hearing, which may be the Adjudicating Authority under FEMA.
Violation of principles of natural justice by the Adjudicating Officer/Authority in denying opportunity of hearing to appellant A.P. Parekh, who was not a member of the Kamani family, in contraventions of FERA case. Matter remanded back for fresh hearing by appropriate authority under FERA or FEMA, as FERA has been repealed by FEMA 1999. Department directed to place appellant's case before equivalent rank authority for providing opportunity of hearing, which may be the Adjudicating Authority under FEMA.
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