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...
Writ petitions challenging customs adjudication were held not maintainable because an efficacious statutory appeal under the Customs Act was available and no exceptional jurisdictional infirmity was shown. The Court held that non-communication of an extension of time under Section 28(9), by itself, does not invalidate the extension, since intimation is desirable but not a mandatory for validity. Objections that the corrigendum materially supplemented the show cause notice and that Section 28BB was breached were treated as issues suitable for consideration by the appellate authority. The petitioners were relegated to the statutory appeal, with the period spent in writ proceedings directed to be excluded for limitation purposes.
Writ petitions challenging customs adjudication were held not maintainable because an efficacious statutory appeal under the Customs Act was available and no exceptional jurisdictional infirmity was shown. The Court held that non-communication of an extension of time under Section 28(9), by itself, does not invalidate the extension, since intimation is desirable but not a mandatory for validity. Objections that the corrigendum materially supplemented the show cause notice and that Section 28BB was breached were treated as issues suitable for consideration by the appellate authority. The petitioners were relegated to the statutory appeal, with the period spent in writ proceedings directed to be excluded for limitation purposes.
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