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...
HC dismissed petition seeking release of imported goods without demurrage charges. Petitioner failed to follow up on moving goods to warehouse per their November 2021 communication and did not utilize court-granted liberty in September 2023. Despite CELEBI's application for securing demurrage payments, petitioner remained inactive. Petitioner also failed to participate in show cause notice proceedings. Court held that failure of Customs to issue timely show cause notice does not exempt petitioner from demurrage liability under Section 49 of Customs Act, 1962. Relief sought under Article 226 denied due to petitioner's inaction and non-compliance with regulatory requirements.
HC dismissed petition seeking release of imported goods without demurrage charges. Petitioner failed to follow up on moving goods to warehouse per their November 2021 communication and did not utilize court-granted liberty in September 2023. Despite CELEBI's application for securing demurrage payments, petitioner remained inactive. Petitioner also failed to participate in show cause notice proceedings. Court held that failure of Customs to issue timely show cause notice does not exempt petitioner from demurrage liability under Section 49 of Customs Act, 1962. Relief sought under Article 226 denied due to petitioner's inaction and non-compliance with regulatory requirements.
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