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...
Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.
Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.
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