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 cross-objections are not maintainable under Section 260A of the Act absent specific statutory recognition, unlike Section 253(4). A respondent's right under Section 260A(6)(b) is limited to advancing contentions on adverse Tribunal findings only if they are intrinsically connected to the substantial question of law in the admitted appeal. The provision is merely enabling and does not confer an independent right to raise challenges disconnected from the admitted question. While respondents may support ultimate decisions by pressing connected issues decided against them without separate cross-objections, they must pursue appropriate appellate remedies for unconnected grievances rather than filing cross-objections.
HC held that cross-objections are not maintainable under Section 260A of the Act absent specific statutory recognition, unlike Section 253(4). A respondent's right under Section 260A(6)(b) is limited to advancing contentions on adverse Tribunal findings only if they are intrinsically connected to the substantial question of law in the admitted appeal. The provision is merely enabling and does not confer an independent right to raise challenges disconnected from the admitted question. While respondents may support ultimate decisions by pressing connected issues decided against them without separate cross-objections, they must pursue appropriate appellate remedies for unconnected grievances rather than filing cross-objections.
Note: It is a system-generated summary and is for quick reference only.