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...
Writ jurisdiction was invoked to challenge detention/seizure proceedings on the plea that the goods were released on lesser security under s.129(1)(a) of the U.P. GST Act, that invoices could not be doubted without any survey, and that the show cause notice having been issued in the driver's name could not prejudice the supplier. The Court held that reliance on alleged "consistency" with other writ orders is misplaced because writ relief is discretionary and fact-sensitive, and even minor factual differences justify different outcomes. As the petitioner had an efficacious statutory appeal and the contentions involved disputed factual issues (including service and non-response to the notice), writ interference was refused and the petition was dismissed - HC
Writ jurisdiction was invoked to challenge detention/seizure proceedings on the plea that the goods were released on lesser security under s.129(1)(a) of the U.P. GST Act, that invoices could not be doubted without any survey, and that the show cause notice having been issued in the driver's name could not prejudice the supplier. The Court held that reliance on alleged "consistency" with other writ orders is misplaced because writ relief is discretionary and fact-sensitive, and even minor factual differences justify different outcomes. As the petitioner had an efficacious statutory appeal and the contentions involved disputed factual issues (including service and non-response to the notice), writ interference was refused and the petition was dismissed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
