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...
Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B.
Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B.
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