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 directed release of the seized gold chain and two iPhones subject to payment of applicable customs duty; warehousing charges as at date of detention are payable by the petitioner. The court held that waiver of issuance of a show-cause notice is impermissible and, as no SCN was issued for over a year and personal hearing was belated, continued detention was unjustified. One iPhone 15 Pro (128 GB) is exempted under the Baggage Rules, 2016. The petitioner was ordered to appear before the Customs Department on 6 October 2025 at 11:00 AM for payment of customs duty and warehousing charges for the gold items and one iPhone. Petition disposed.
The HC directed release of the seized gold chain and two iPhones subject to payment of applicable customs duty; warehousing charges as at date of detention are payable by the petitioner. The court held that waiver of issuance of a show-cause notice is impermissible and, as no SCN was issued for over a year and personal hearing was belated, continued detention was unjustified. One iPhone 15 Pro (128 GB) is exempted under the Baggage Rules, 2016. The petitioner was ordered to appear before the Customs Department on 6 October 2025 at 11:00 AM for payment of customs duty and warehousing charges for the gold items and one iPhone. Petition disposed.
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