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 held the petition challenging absolute confiscation and penalty for smuggling cigarettes and photocopier machines disguised as aluminium scrap to be non-maintainable due to the availability of an alternative statutory remedy. The court found no violation of natural justice, noting the petitioner's active role in facilitating the import and destruction of incriminating evidence. The writ petition under Article 226 was dismissed as the petitioners had a substantial appellate remedy under Section 129A of the Customs Act, which prescribes a three-month limitation period that had lapsed. However, the HC exercised discretion to allow the petitioners to file their appeals within one month, directing that such appeals would be heard on merits and not dismissed on limitation grounds, provided the requisite pre-deposit is made. The petition was disposed accordingly.
The HC held the petition challenging absolute confiscation and penalty for smuggling cigarettes and photocopier machines disguised as aluminium scrap to be non-maintainable due to the availability of an alternative statutory remedy. The court found no violation of natural justice, noting the petitioner's active role in facilitating the import and destruction of incriminating evidence. The writ petition under Article 226 was dismissed as the petitioners had a substantial appellate remedy under Section 129A of the Customs Act, which prescribes a three-month limitation period that had lapsed. However, the HC exercised discretion to allow the petitioners to file their appeals within one month, directing that such appeals would be heard on merits and not dismissed on limitation grounds, provided the requisite pre-deposit is made. The petition was disposed accordingly.
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