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...
Assessment relating to alleged excess/irregular ITC availment and consequential interest and late-fee liabilities was interfered with on the ground that the matter required reconsideration on merits after a proper reply and supporting documents. The impugned order was directed to be treated as an addendum to the show-cause notice, and the authority was mandated to pass a fresh final order in accordance with law after considering the taxpayer's reply. The remand was made conditional upon deposit of 50% of the disputed tax (in cash through the electronic cash ledger) within 30 days; upon such compliance, the bank-account attachment was to stand automatically vacated and the authority to decide expeditiously. - HC
Assessment relating to alleged excess/irregular ITC availment and consequential interest and late-fee liabilities was interfered with on the ground that the matter required reconsideration on merits after a proper reply and supporting documents. The impugned order was directed to be treated as an addendum to the show-cause notice, and the authority was mandated to pass a fresh final order in accordance with law after considering the taxpayer's reply. The remand was made conditional upon deposit of 50% of the disputed tax (in cash through the electronic cash ledger) within 30 days; upon such compliance, the bank-account attachment was to stand automatically vacated and the authority to decide expeditiously. - HC
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