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...
AT disposed of appeals regarding provisional attachment order under money laundering proceedings where appellant challenged quantification of proceeds of crime beyond specified offence period of May 2009 to August 2010. The tribunal declined to adjudicate on contentious issue of whether proceeds should be calculated based on excess production profits or environmental restoration costs, noting absence of judicial precedent or statutory provision. Appeals disposed of with liberty granted to appellant company to raise all material issues including period limitations and quantification methodology before Special Judge PMLA Court during trial proceedings where prosecution complaint under Sections 3 and 4 PMLA remains pending with charges yet to be framed.
AT disposed of appeals regarding provisional attachment order under money laundering proceedings where appellant challenged quantification of proceeds of crime beyond specified offence period of May 2009 to August 2010. The tribunal declined to adjudicate on contentious issue of whether proceeds should be calculated based on excess production profits or environmental restoration costs, noting absence of judicial precedent or statutory provision. Appeals disposed of with liberty granted to appellant company to raise all material issues including period limitations and quantification methodology before Special Judge PMLA Court during trial proceedings where prosecution complaint under Sections 3 and 4 PMLA remains pending with charges yet to be framed.
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