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...
Arecanut classification under CTH 21069030 challenged - provisional release of imported consignment - petitioner claims violation of natural justice as not heard before impugned order - Court holds petitioner uncooperative by not filing reply or attending hearing - impugned order appealable u/s 128 of Customs Act requiring 7.5% duty deposit - balancing interests, impugned order set aside, matter remitted to pass fresh order on merits in accordance with law.
Arecanut classification under CTH 21069030 challenged - provisional release of imported consignment - petitioner claims violation of natural justice as not heard before impugned order - Court holds petitioner uncooperative by not filing reply or attending hearing - impugned order appealable u/s 128 of Customs Act requiring 7.5% duty deposit - balancing interests, impugned order set aside, matter remitted to pass fresh order on merits in accordance with law.
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