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...
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Misreporting eligible IGST input tax credit under CGST and SGST heads is a technical classification error where aggregate eligible credit has not been exceeded and underlying eligibility is undisputed. Electronic credit ledger balances across IGST, CGST and SGST must be assessed collectively before sustaining an excess-credit demand. Limited verification of unclaimed eligible IGST credit is required; if available, the demand, interest and penalty must be dropped, with consequential ITC restoration or adjustment according to law.
Misreporting eligible IGST input tax credit under CGST and SGST heads is a technical classification error where aggregate eligible credit has not been exceeded and underlying eligibility is undisputed. Electronic credit ledger balances across IGST, CGST and SGST must be assessed collectively before sustaining an excess-credit demand. Limited verification of unclaimed eligible IGST credit is required; if available, the demand, interest and penalty must be dropped, with consequential ITC restoration or adjustment according to law.
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