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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LTCG on sale of rights in land - AO was not empowered to adopt any valuation in place of actual sales consideration on the basis of his own notions or calculations - invoking the provisions of section 50C and in substituting some other valuation was clearly beyond the provisions of law - AT
LTCG on sale of rights in land - AO was not empowered to adopt any valuation in place of actual sales consideration on the basis of his own notions or calculations - invoking the provisions of section 50C and in substituting some other valuation was clearly beyond the provisions of law - AT
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