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...
The HC directed the return of electronic devices seized from Petitioners in a gold smuggling case, after the Respondent copies all data. If any downloaded documents are used in show cause proceedings or prosecution complaints, these Relied Upon Documents must be listed and provided to Petitioners. In exchange, Petitioners agreed not to raise objections regarding non-fulfillment of requirements under Section 63 of the Bharatiya Sakshya Adhiniyam, 2023 and Section 138C of the Customs Act, 1962. The Court recommended this approach be adopted by all Customs Commissionerates to avoid prolonged retention of devices which may become outdated, while ensuring data remains accessible to investigation officers through proper copying and server storage.
The HC directed the return of electronic devices seized from Petitioners in a gold smuggling case, after the Respondent copies all data. If any downloaded documents are used in show cause proceedings or prosecution complaints, these Relied Upon Documents must be listed and provided to Petitioners. In exchange, Petitioners agreed not to raise objections regarding non-fulfillment of requirements under Section 63 of the Bharatiya Sakshya Adhiniyam, 2023 and Section 138C of the Customs Act, 1962. The Court recommended this approach be adopted by all Customs Commissionerates to avoid prolonged retention of devices which may become outdated, while ensuring data remains accessible to investigation officers through proper copying and server storage.
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