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...
Salary reimbursements paid through an apex cooperative union for deputed supervisory staff do not require tax deduction at source where the assessee makes no direct salary payment and the remittance contains no service markup. In those circumstances, disallowance for non-deduction of tax under section 40(a)(ia) does not arise. Interest for delayed deposit of TDS under section 201(1A) cannot be disallowed unless it has been claimed as an expenditure deduction. Verification is required where it is unclear whether that interest was claimed; the interest issue is remanded for this factual verification.
Salary reimbursements paid through an apex cooperative union for deputed supervisory staff do not require tax deduction at source where the assessee makes no direct salary payment and the remittance contains no service markup. In those circumstances, disallowance for non-deduction of tax under section 40(a)(ia) does not arise. Interest for delayed deposit of TDS under section 201(1A) cannot be disallowed unless it has been claimed as an expenditure deduction. Verification is required where it is unclear whether that interest was claimed; the interest issue is remanded for this factual verification.
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