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...
Revocation of a customs broker licence, forfeiture of security deposit, and imposition of penalty were challenged on the ground that mandatory timelines under CBLR, 2018 were breached. The authority issued the show cause notice beyond 90 days from the offence report, submitted the enquiry report beyond 90 days from the show cause notice, and passed the final order beyond the stipulated period under Regulations 17(1), 17(5) and 17(7); these lapses rendered the proceedings and resultant order legally unsustainable, leading to quashing of the revocation, forfeiture, and penalty. The contention based on Circular No. 9/2010 was left open without adjudication. - HC
Revocation of a customs broker licence, forfeiture of security deposit, and imposition of penalty were challenged on the ground that mandatory timelines under CBLR, 2018 were breached. The authority issued the show cause notice beyond 90 days from the offence report, submitted the enquiry report beyond 90 days from the show cause notice, and passed the final order beyond the stipulated period under Regulations 17(1), 17(5) and 17(7); these lapses rendered the proceedings and resultant order legally unsustainable, leading to quashing of the revocation, forfeiture, and penalty. The contention based on Circular No. 9/2010 was left open without adjudication. - HC
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