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...
The HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious remedy by way of appeal against the assessment order before the appellate authority. The Court declined to entertain the writ petition, emphasizing the availability of the statutory appellate remedy. The petitioner was granted liberty to file the appeal within four weeks from receipt of the order, subject to depositing 25% of the disputed tax (comprising 15% in addition to the statutory 10% deposit). The appellate authority was directed to admit the appeal without insisting on limitation and to adjudicate the matter on merits expeditiously and in accordance with law upon compliance with the deposit condition.
The HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious remedy by way of appeal against the assessment order before the appellate authority. The Court declined to entertain the writ petition, emphasizing the availability of the statutory appellate remedy. The petitioner was granted liberty to file the appeal within four weeks from receipt of the order, subject to depositing 25% of the disputed tax (comprising 15% in addition to the statutory 10% deposit). The appellate authority was directed to admit the appeal without insisting on limitation and to adjudicate the matter on merits expeditiously and in accordance with law upon compliance with the deposit condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
