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 procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural justice principles, court mandated petitioner be granted opportunity to file reply and receive personal hearing before Adjudicating Authority. Court noted parallel matters in connected batch of writ petitions, previously adjourned sine die, could be resolved based on precedent established in Cannon-II ruling. Emphasizing due process requirements, court ensured administrative fairness through proper hearing mechanism. Petition disposed with directive to follow established procedural safeguards.
HC addressed procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural justice principles, court mandated petitioner be granted opportunity to file reply and receive personal hearing before Adjudicating Authority. Court noted parallel matters in connected batch of writ petitions, previously adjourned sine die, could be resolved based on precedent established in Cannon-II ruling. Emphasizing due process requirements, court ensured administrative fairness through proper hearing mechanism. Petition disposed with directive to follow established procedural safeguards.
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