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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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC upheld that the adjudicating authority shall follow binding appellate precedents of the jurisdictional appellate forum; orders of an Appellate Collector and of the Tribunal bind subordinate Assistant Collectors within their respective jurisdictions. Applying the doctrine of judicial discipline, the HC directed that subordinate authorities must implement higher appellate orders notwithstanding departmental disagreement, unless the order's operation has been lawfully stayed by a competent court. Noncompliance would constitute undue harassment and administrative chaos. Having regard to these conclusions and the parties' submissions, the court issued a notice returnable on 2.9.2025 and permitted direct service by e-mail.
The HC upheld that the adjudicating authority shall follow binding appellate precedents of the jurisdictional appellate forum; orders of an Appellate Collector and of the Tribunal bind subordinate Assistant Collectors within their respective jurisdictions. Applying the doctrine of judicial discipline, the HC directed that subordinate authorities must implement higher appellate orders notwithstanding departmental disagreement, unless the order's operation has been lawfully stayed by a competent court. Noncompliance would constitute undue harassment and administrative chaos. Having regard to these conclusions and the parties' submissions, the court issued a notice returnable on 2.9.2025 and permitted direct service by e-mail.
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