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 protection against arbitrary administrative action form the central subject: the note examines undue haste by a tax authority as violative of Article 14, emphasising that hearings must be meaningful and capable of altering outcomes. It addresses rectification under section 161 and adjudication under section 74 of the GST Act, and treats limitation as a mixed question of law and fact; the operative consequence urged is fresh consideration of rectification, limitation and adjudication after affording a proper opportunity of hearing.
Principles of natural justice and protection against arbitrary administrative action form the central subject: the note examines undue haste by a tax authority as violative of Article 14, emphasising that hearings must be meaningful and capable of altering outcomes. It addresses rectification under section 161 and adjudication under section 74 of the GST Act, and treats limitation as a mixed question of law and fact; the operative consequence urged is fresh consideration of rectification, limitation and adjudication after affording a proper opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
