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...
Right to livelihood challenge to administrative retention of a licence entry in the Customs Broker Licence Management System was considered; the court noted the petitioner had resigned and Customs authorities had no objection to deletion, concluding there was no reason to keep the petitioners name on the respondent firms CBLMS profile, and directed deletion. The court observed absence of opposition from the firm and requested that Customs release and delete the petitioners entry from the CBLMS expeditiously, preferably within two weeks of communication of the order.
Right to livelihood challenge to administrative retention of a licence entry in the Customs Broker Licence Management System was considered; the court noted the petitioner had resigned and Customs authorities had no objection to deletion, concluding there was no reason to keep the petitioners name on the respondent firms CBLMS profile, and directed deletion. The court observed absence of opposition from the firm and requested that Customs release and delete the petitioners entry from the CBLMS expeditiously, preferably within two weeks of communication of the order.
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