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...
Principles of natural justice not violated. Transaction audit report shared with appellants, no objections raised. Resolution professional filed application detailing preferential, undervalued, and fraudulent transactions leading to unrecoverable admitted claims. Appellants given opportunity to file reply but failed to do so. Cannot complain of non-hearing after their own lapse and negligence. Application filed with separate heads of impugned transactions as per applicable precedent. Appeal dismissed for lack of merit.
Principles of natural justice not violated. Transaction audit report shared with appellants, no objections raised. Resolution professional filed application detailing preferential, undervalued, and fraudulent transactions leading to unrecoverable admitted claims. Appellants given opportunity to file reply but failed to do so. Cannot complain of non-hearing after their own lapse and negligence. Application filed with separate heads of impugned transactions as per applicable precedent. Appeal dismissed for lack of merit.
Note: It is a system-generated summary and is for quick reference only.