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 quashed show cause notices related to duty drawback claims for de-oiled cake exports. The court determined that exporters were ineligible for 1% FOB drawback because hexane suppliers had not paid central excise duty. Following precedential decisions in similar cases, the court invalidated the original orders and show cause notices issued between 2010-2011, which were adjudicated after an excessive 11-12 year delay. The petitions were ultimately successful, with the court setting aside the administrative proceedings and associated penalties.
HC quashed show cause notices related to duty drawback claims for de-oiled cake exports. The court determined that exporters were ineligible for 1% FOB drawback because hexane suppliers had not paid central excise duty. Following precedential decisions in similar cases, the court invalidated the original orders and show cause notices issued between 2010-2011, which were adjudicated after an excessive 11-12 year delay. The petitions were ultimately successful, with the court setting aside the administrative proceedings and associated penalties.
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