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 dismissed the review petition against its order that had remitted the case for fresh assessment. The court found no grounds for review as the original order was based on a concession by the review petitioner's counsel and the remittance was in accordance with Supreme Court precedent. The petitioner's argument regarding the inapplicability of the proviso to Section 2(15) to their case could not be entertained under review jurisdiction. The court relied on precedents established in Sanjay Kumar Agarwal v. State Tax Officer (1) & Anr. and Rimpa Saha to determine that the case did not fall within the limited scope of review powers.
HC dismissed the review petition against its order that had remitted the case for fresh assessment. The court found no grounds for review as the original order was based on a concession by the review petitioner's counsel and the remittance was in accordance with Supreme Court precedent. The petitioner's argument regarding the inapplicability of the proviso to Section 2(15) to their case could not be entertained under review jurisdiction. The court relied on precedents established in Sanjay Kumar Agarwal v. State Tax Officer (1) & Anr. and Rimpa Saha to determine that the case did not fall within the limited scope of review powers.
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