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...
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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 set aside adjudicating officer's order dated 24th October, 2024 regarding provisional release of goods under Section 110A of Customs Act, 1962. Court found violation of natural justice principles as petitioner was not supplied with copies of relied-upon documents despite respondents' claims. Respondents failed to demonstrate adequate service of documents to petitioner. HC directed re-adjudication of show cause notice with proper opportunity of hearing in accordance with law, ensuring compliance with natural justice requirements. Petition disposed of with directions for fresh adjudication proceedings.
HC set aside adjudicating officer's order dated 24th October, 2024 regarding provisional release of goods under Section 110A of Customs Act, 1962. Court found violation of natural justice principles as petitioner was not supplied with copies of relied-upon documents despite respondents' claims. Respondents failed to demonstrate adequate service of documents to petitioner. HC directed re-adjudication of show cause notice with proper opportunity of hearing in accordance with law, ensuring compliance with natural justice requirements. Petition disposed of with directions for fresh adjudication proceedings.
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