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...
Valuation - If there was no such amount demanded in the show cause notice, the direction of the Tribunal to the jurisdictional officer to determine and recover the duty from the appellant shall have to go - SC
Valuation - If there was no such amount demanded in the show cause notice, the direction of the Tribunal to the jurisdictional officer to determine and recover the duty from the appellant shall have to go - SC
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