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 directed the Income Tax Department to issue orders regarding refunds owed to Petitioners by April 15, 2025, following the department's failure to implement a 2006 ITAT order. Any refunds must be paid by April 30, 2025, with Petitioners agreeing to waive interest claims if this deadline is met. Should payment be delayed beyond this date, 6% annual interest will apply, to be recovered from the responsible officers rather than the State Exchequer. The Department must file a compliance report by May 5, 2025, with the court noting that Petitioners should not need to file fresh petitions for enforcement.
HC directed the Income Tax Department to issue orders regarding refunds owed to Petitioners by April 15, 2025, following the department's failure to implement a 2006 ITAT order. Any refunds must be paid by April 30, 2025, with Petitioners agreeing to waive interest claims if this deadline is met. Should payment be delayed beyond this date, 6% annual interest will apply, to be recovered from the responsible officers rather than the State Exchequer. The Department must file a compliance report by May 5, 2025, with the court noting that Petitioners should not need to file fresh petitions for enforcement.
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