Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
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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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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Registration u/s 12AA - Amendment of the trust deed - when the power has been given to the trustees by the settler, no further power basically from the civil court is required - rectified trust deed can be relied on by the Revenue authorities for the purpose of registration - HC
Registration u/s 12AA - Amendment of the trust deed - when the power has been given to the trustees by the settler, no further power basically from the civil court is required - rectified trust deed can be relied on by the Revenue authorities for the purpose of registration - HC
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