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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Interest on delayed refund - The demand was very much existing at the time of passing Tribunal order for the reason that re-quantification was directed to the original adjudicating authority. Therefore in the present case it cannot be said that there is delay on the part of the department in sanctioning of the refund claim - No interest is payable - AT
Interest on delayed refund - The demand was very much existing at the time of passing Tribunal order for the reason that re-quantification was directed to the original adjudicating authority. Therefore in the present case it cannot be said that there is delay on the part of the department in sanctioning of the refund claim - No interest is payable - AT
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