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...
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Statutory limitation for GST appeals under section 107 bound the appellate authority, but the High Court condoned delay where circumstances beyond the taxpayer's control prevented timely filing and refusal of merits review would cause grave injury and prejudice. The appellate order dismissing the appeal as time-barred was set aside. The GST appeal concerning alleged wrongful availment of input tax credit was permitted to be filed and decided on merits without limitation objection, subject to compliance with the filing period stipulated by the High Court.
Statutory limitation for GST appeals under section 107 bound the appellate authority, but the High Court condoned delay where circumstances beyond the taxpayer's control prevented timely filing and refusal of merits review would cause grave injury and prejudice. The appellate order dismissing the appeal as time-barred was set aside. The GST appeal concerning alleged wrongful availment of input tax credit was permitted to be filed and decided on merits without limitation objection, subject to compliance with the filing period stipulated by the High Court.
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