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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Validity of revised return - TP adjustments - determination of ALP - both the TPO and DRP erred in not considered the same, the AO is directed to consider the revised return as a valid return - AT
Validity of revised return - TP adjustments - determination of ALP - both the TPO and DRP erred in not considered the same, the AO is directed to consider the revised return as a valid return - AT
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