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...
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Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new car and became a 'second hand' car at the time of its import - benefit of exemption allowed - HC
Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new car and became a 'second hand' car at the time of its import - benefit of exemption allowed - HC
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