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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...
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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 allowed the petition challenging license denial, distinguishing between "contravention" and "offence" under indirect tax laws. The court found pending litigation does not automatically constitute an offence under para 3(2)(c) of the Regulation. No actual penalties were imposed against the petitioner's company or its officers. The impugned orders were quashed, directing respondents to issue the license within two weeks upon fulfilling other regulatory conditions, effectively rejecting the administrative denial based on pending legal proceedings.
HC allowed the petition challenging license denial, distinguishing between "contravention" and "offence" under indirect tax laws. The court found pending litigation does not automatically constitute an offence under para 3(2)(c) of the Regulation. No actual penalties were imposed against the petitioner's company or its officers. The impugned orders were quashed, directing respondents to issue the license within two weeks upon fulfilling other regulatory conditions, effectively rejecting the administrative denial based on pending legal proceedings.
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