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...
Rule 86A permits revenue authorities to withhold use of amounts in an electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible; the withholding is an interim protective measure pending adjudication. The Proper Officer cannot refuse to adjudicate the alleged ineligibility or fraud; failure to initiate adjudication while maintaining a ledger block is impermissible. The court directed the Proper Officer to issue show cause notices and commence adjudication within one week, and ordered that the ledger must be unblocked if adjudication is not concluded within the period fixed by the court.
Rule 86A permits revenue authorities to withhold use of amounts in an electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible; the withholding is an interim protective measure pending adjudication. The Proper Officer cannot refuse to adjudicate the alleged ineligibility or fraud; failure to initiate adjudication while maintaining a ledger block is impermissible. The court directed the Proper Officer to issue show cause notices and commence adjudication within one week, and ordered that the ledger must be unblocked if adjudication is not concluded within the period fixed by the court.
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