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...
Discontinuation of bank guarantee permitted due to prolonged litigation without resolution, causing prejudice to appellant deprived of substantial amount subject to guarantee for over two decades. Impugned order set aside, appellant allowed to discontinue guarantee upon filing undertaking affidavit within two weeks, enabling refund of guarantee amount. Appeal allowed.
Discontinuation of bank guarantee permitted due to prolonged litigation without resolution, causing prejudice to appellant deprived of substantial amount subject to guarantee for over two decades. Impugned order set aside, appellant allowed to discontinue guarantee upon filing undertaking affidavit within two weeks, enabling refund of guarantee amount. Appeal allowed.
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