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...
Whether certain construction equipment (dumpers, loaders, excavators, dozers, drills, rock breakers etc.) qualify as "motor vehicles" under Section 2(28) and are taxable: the Court held the definition is bifurcated-an inclusive limb (mechanically propelled vehicles adapted for roads) and an explicit exclusion (vehicles of a special type adapted for use only in a factory or enclosed premises). Because the machines were adapted and used essentially within enclosed/factory premises they fall within the exclusion and are not taxable under Entry 57, List II or Schedule I to the Gujarat Tax Act. If such equipment is actually used on roads, statutory registration, tax liability and penal consequences may follow. Impugned HC orders set aside; appeal allowed. - SC
Whether certain construction equipment (dumpers, loaders, excavators, dozers, drills, rock breakers etc.) qualify as "motor vehicles" under Section 2(28) and are taxable: the Court held the definition is bifurcated-an inclusive limb (mechanically propelled vehicles adapted for roads) and an explicit exclusion (vehicles of a special type adapted for use only in a factory or enclosed premises). Because the machines were adapted and used essentially within enclosed/factory premises they fall within the exclusion and are not taxable under Entry 57, List II or Schedule I to the Gujarat Tax Act. If such equipment is actually used on roads, statutory registration, tax liability and penal consequences may follow. Impugned HC orders set aside; appeal allowed. - SC
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