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 challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show Cause Notices. Court directed respondents to consider petitioners' request for cross-examination on merits after granting one personal hearing. If respondents reject cross-examination request, they must issue a reasoned order before proceeding with final adjudication. Such decision must be communicated to petitioners within one week. Court maintained existing interim stay on proceedings pending this determination. Emphasized that rejection of cross-examination rights must be through speaking order, preserving respondents' authority to subsequently pass final adjudication order on merits in accordance with law.
HC addressed a challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show Cause Notices. Court directed respondents to consider petitioners' request for cross-examination on merits after granting one personal hearing. If respondents reject cross-examination request, they must issue a reasoned order before proceeding with final adjudication. Such decision must be communicated to petitioners within one week. Court maintained existing interim stay on proceedings pending this determination. Emphasized that rejection of cross-examination rights must be through speaking order, preserving respondents' authority to subsequently pass final adjudication order on merits in accordance with law.
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