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 held that seizure under Customs Act s.110(1) requires proper officer to record specific written reasons demonstrating belief that goods are liable for confiscation. Mere citation of statutory provisions without explaining their applicability is insufficient. While the seizure memo was quashed for lacking detailed grounds, the show cause notice was sustained. The court emphasized that goods must be returned if notice under s.124(a) is not issued within 6 months of seizure, subject to valid extensions. Though provisional release occurred after 6 months with two 3-month extensions, investigation can proceed under Customs Act despite invalidation of seizure. The ruling balances procedural safeguards with enforcement powers.
HC held that seizure under Customs Act s.110(1) requires proper officer to record specific written reasons demonstrating belief that goods are liable for confiscation. Mere citation of statutory provisions without explaining their applicability is insufficient. While the seizure memo was quashed for lacking detailed grounds, the show cause notice was sustained. The court emphasized that goods must be returned if notice under s.124(a) is not issued within 6 months of seizure, subject to valid extensions. Though provisional release occurred after 6 months with two 3-month extensions, investigation can proceed under Customs Act despite invalidation of seizure. The ruling balances procedural safeguards with enforcement powers.
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