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 fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC
Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC
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