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...
BAS - the findings of the lower authorities that the activity of getting commission on the trucks hired form various outsiders would fall under the under the category of 'commission agent' for provision or receipt of service for a consideration is incorrect - AT
BAS - the findings of the lower authorities that the activity of getting commission on the trucks hired form various outsiders would fall under the under the category of 'commission agent' for provision or receipt of service for a consideration is incorrect - AT
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