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...
Income from the house property - premises used for the purposes of the business in which he was a partner - annual value is to be determined as per the provisions of section 23(1)(a) being applicable for self-occupied property - rent received in preceding years anyway has no direct relevance in computation of annual value - AT
Income from the house property - premises used for the purposes of the business in which he was a partner - annual value is to be determined as per the provisions of section 23(1)(a) being applicable for self-occupied property - rent received in preceding years anyway has no direct relevance in computation of annual value - AT
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