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...
Revocation of a customs broker licence was set aside because the decision-maker disagreed with an inquiry report that had exonerated the broker but failed to record and communicate the adverse reasons or material supporting that disagreement and did not afford the broker an opportunity to reply. The note emphasises that while an inquiry report is not binding, principles of natural justice require disclosure of reasons for disagreement and a chance to rebut; absence of such communication renders the revocation order procedurally infirm and led to allowance of the appeal.
Revocation of a customs broker licence was set aside because the decision-maker disagreed with an inquiry report that had exonerated the broker but failed to record and communicate the adverse reasons or material supporting that disagreement and did not afford the broker an opportunity to reply. The note emphasises that while an inquiry report is not binding, principles of natural justice require disclosure of reasons for disagreement and a chance to rebut; absence of such communication renders the revocation order procedurally infirm and led to allowance of the appeal.
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