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...
Imposition of penalties u/s 77 (2) and 78 of the FA, 1994 - appellant has not been able to justify non-filing of returns with the department or informing the department as to the tax liability that arose, which was not discharged - penalties confirmed - AT
Imposition of penalties u/s 77 (2) and 78 of the FA, 1994 - appellant has not been able to justify non-filing of returns with the department or informing the department as to the tax liability that arose, which was not discharged - penalties confirmed - AT
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