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 addressed a dispute regarding surcharge and purchase tax recovery. The court found inherent inconsistency in the State's argument - if surcharge differs from tax, Section 21(7)'s statutory bar against stay of recovery wouldn't apply; conversely, treating surcharge as tax would entitle the petitioner to Rule 15(2)(b) benefits, making recovery challengeable. Given petitioner's status as a Public Sector Undertaking with demonstrable ability to pay if ultimately required, HC granted stay on recovery proceedings pending resolution of Reference Applications before MSTT. The tribunal was directed to expeditiously decide these applications. Balance of convenience favored the petitioner, resulting in temporary suspension of recovery actions until MSTT's final determination.
HC addressed a dispute regarding surcharge and purchase tax recovery. The court found inherent inconsistency in the State's argument - if surcharge differs from tax, Section 21(7)'s statutory bar against stay of recovery wouldn't apply; conversely, treating surcharge as tax would entitle the petitioner to Rule 15(2)(b) benefits, making recovery challengeable. Given petitioner's status as a Public Sector Undertaking with demonstrable ability to pay if ultimately required, HC granted stay on recovery proceedings pending resolution of Reference Applications before MSTT. The tribunal was directed to expeditiously decide these applications. Balance of convenience favored the petitioner, resulting in temporary suspension of recovery actions until MSTT's final determination.
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