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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Expenditure incurred towards renovation and improvement of hotel building - it was not the case of the Revenue that number of rooms were added to the hotel premises or that the seating capacity was increased or otherwise - allowed as revenue expenditure - HC
Expenditure incurred towards renovation and improvement of hotel building - it was not the case of the Revenue that number of rooms were added to the hotel premises or that the seating capacity was increased or otherwise - allowed as revenue expenditure - HC
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