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...
Questions framed by the tribunal to by answered by the High Court - though it is a mixed question and could not have been entertained in appeal unless a foundation was laid for the same before the Assessing Officer and the First Appellate Authority, that objection is rejected and the question is entertained - HC
Questions framed by the tribunal to by answered by the High Court - though it is a mixed question and could not have been entertained in appeal unless a foundation was laid for the same before the Assessing Officer and the First Appellate Authority, that objection is rejected and the question is entertained - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
