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...
Disposal of seized gold jewellery without intimation to the affected person and adjudicatory authorities is condemned as breach of natural justice, and administrative disposal without notice is unlawful; consequence: entitlement to compensation at prevailing market value for the seized 1110 grams. Unlawful reduction of refund by deducting customs duty or using a lower recovered amount is impermissible where re-export has been ordered; consequence: refund must reflect full market rate. Supervisory review of administrative disposal and refund orders is affirmed as a remedy to direct payment and further costs for non-compliance.
Disposal of seized gold jewellery without intimation to the affected person and adjudicatory authorities is condemned as breach of natural justice, and administrative disposal without notice is unlawful; consequence: entitlement to compensation at prevailing market value for the seized 1110 grams. Unlawful reduction of refund by deducting customs duty or using a lower recovered amount is impermissible where re-export has been ordered; consequence: refund must reflect full market rate. Supervisory review of administrative disposal and refund orders is affirmed as a remedy to direct payment and further costs for non-compliance.
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