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...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Interest u/s 234C - Advance Tax - The law is not at all clear - merely because the assessee has declared higher income due to some error or mistake, the assessee shall not be liable to pay interest u/s 234C of the I.T. Act on the returned income when the assessed income falls below the returned income - AT
Interest u/s 234C - Advance Tax - The law is not at all clear - merely because the assessee has declared higher income due to some error or mistake, the assessee shall not be liable to pay interest u/s 234C of the I.T. Act on the returned income when the assessed income falls below the returned income - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
