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...
Ex parte adjudication was assailed on the ground that the show cause notice and order were uploaded only under an "Additional Notices" tab and were not effectively served, resulting in denial of a reasonable opportunity of hearing and breach of natural justice. Applying the approach adopted in a comparable case, the adjudication was held to warrant interference because no reply had been filed due to lack of proper notice; consequently, the impugned order was set aside and the matter remanded to the adjudicating authority for fresh consideration, subject to conditions due to the petitioner's belated approach, while the challenge to the impugned notifications remained pending. - HC
Ex parte adjudication was assailed on the ground that the show cause notice and order were uploaded only under an "Additional Notices" tab and were not effectively served, resulting in denial of a reasonable opportunity of hearing and breach of natural justice. Applying the approach adopted in a comparable case, the adjudication was held to warrant interference because no reply had been filed due to lack of proper notice; consequently, the impugned order was set aside and the matter remanded to the adjudicating authority for fresh consideration, subject to conditions due to the petitioner's belated approach, while the challenge to the impugned notifications remained pending. - HC
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