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 that the Respondents decide the Petitioner's exemption application under the 19 Mar 2021 Circular (invoking Regulations 5(2) and 6(1)(o) of the Handling of Cargo in Customs Area Regulations, 2009) expeditiously, preferably within eight weeks of service of the order. Pending that decision, the Respondents were restrained from demanding further cost recovery charges from the Petitioner, a Container Freight Station and custodian under Section 45, for the relevant period. If found eligible, exemption shall be applied retrospectively from the date the application was finally made free of defects. The petition is disposed of.
The HC directed that the Respondents decide the Petitioner's exemption application under the 19 Mar 2021 Circular (invoking Regulations 5(2) and 6(1)(o) of the Handling of Cargo in Customs Area Regulations, 2009) expeditiously, preferably within eight weeks of service of the order. Pending that decision, the Respondents were restrained from demanding further cost recovery charges from the Petitioner, a Container Freight Station and custodian under Section 45, for the relevant period. If found eligible, exemption shall be applied retrospectively from the date the application was finally made free of defects. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.