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 adjudicating officer's order dated 15 May 2024, made after complying with the principles of natural justice, cannot be challenged through contempt proceedings, even if it is incorrect. The correctness of the order can be examined in appropriate proceedings. The non-entertainment of the contempt petition is without prejudice to the petitioner's right to challenge the adjudicating authority's orders before the appropriate court. The contempt petitions are disposed of.
The adjudicating officer's order dated 15 May 2024, made after complying with the principles of natural justice, cannot be challenged through contempt proceedings, even if it is incorrect. The correctness of the order can be examined in appropriate proceedings. The non-entertainment of the contempt petition is without prejudice to the petitioner's right to challenge the adjudicating authority's orders before the appropriate court. The contempt petitions are disposed of.
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