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...
Confiscation of gold jewellery lacked required procedural safeguards and statutory notices, so the State held a duty to preserve seized property intact as a bailee pending final adjudication; failure to follow seizure, inventory and disposal provisions and omission of prescribed notices vitiated the confiscation, entitling the owner to return or compensation. Where re-export is ordered but goods are no longer available, the operative effect is payment of present market value rather than value at seizure. Arbitrary detention and non-compliance with due process breached property and reasonableness guarantees.
Confiscation of gold jewellery lacked required procedural safeguards and statutory notices, so the State held a duty to preserve seized property intact as a bailee pending final adjudication; failure to follow seizure, inventory and disposal provisions and omission of prescribed notices vitiated the confiscation, entitling the owner to return or compensation. Where re-export is ordered but goods are no longer available, the operative effect is payment of present market value rather than value at seizure. Arbitrary detention and non-compliance with due process breached property and reasonableness guarantees.
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