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...
Whether “Tax Payments“ by employer on behalf of Employee be considered as a taxable Perquisite further liable to tax - Taxes paid by the employer on behalf of the assessee is not a monetary payment but it is discharge of his obligation, and the payment fully fits in the jacket of section 17(2)(iv) of the Act, and it may be a monetary gain or monetary benefits or a monetary allowance but definitely it is not a monetary payment to the assessee. .... - AT
Whether “Tax Payments“ by employer on behalf of Employee be considered as a taxable Perquisite further liable to tax - Taxes paid by the employer on behalf of the assessee is not a monetary payment but it is discharge of his obligation, and the payment fully fits in the jacket of section 17(2)(iv) of the Act, and it may be a monetary gain or monetary benefits or a monetary allowance but definitely it is not a monetary payment to the assessee. .... - AT
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