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 detention orders for areca nut consignments previously cleared by customs and sold to domestic buyers. The court found procedural irregularities in detention, including improper testing in non-accredited laboratories and prolonged detention causing significant hardship. Detention, seizure memo, and summons were set aside, with the matter remanded to the Customs Commissioner for fresh consideration. The decision emphasized that goods already assessed, examined, and sold cannot be arbitrarily detained based on subsequent suspicions without substantive evidence of customs duty evasion.
HC quashed detention orders for areca nut consignments previously cleared by customs and sold to domestic buyers. The court found procedural irregularities in detention, including improper testing in non-accredited laboratories and prolonged detention causing significant hardship. Detention, seizure memo, and summons were set aside, with the matter remanded to the Customs Commissioner for fresh consideration. The decision emphasized that goods already assessed, examined, and sold cannot be arbitrarily detained based on subsequent suspicions without substantive evidence of customs duty evasion.
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