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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Addition on account of IPCL/link charges - the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee - said payments do not constitute Royalty under the provisions of Article 12 of the tax treaty - AT
Addition on account of IPCL/link charges - the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee - said payments do not constitute Royalty under the provisions of Article 12 of the tax treaty - AT
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