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...
Interest on amounts voluntarily deposited during an investigation and later refunded is payable from the actual payment date until the refund date. The relevant approach treats retention of the investigation deposit as warranting interest throughout that period, irrespective of whether the refund claim itself was sanctioned within three months of filing. Interest was directed at 12% per annum, and the prior rejection of interest on the refunded investigation deposit was overturned.
Interest on amounts voluntarily deposited during an investigation and later refunded is payable from the actual payment date until the refund date. The relevant approach treats retention of the investigation deposit as warranting interest throughout that period, irrespective of whether the refund claim itself was sanctioned within three months of filing. Interest was directed at 12% per annum, and the prior rejection of interest on the refunded investigation deposit was overturned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
