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...
Income from sale of shares - In the majority of the transactions the period of holding is even less than one week - not to be treated as an investment, but actuated by motive of sale and purchase so as to earn profit at the earliest occasion - taxable as business income and not as capital gains.
Income from sale of shares - In the majority of the transactions the period of holding is even less than one week - not to be treated as an investment, but actuated by motive of sale and purchase so as to earn profit at the earliest occasion - taxable as business income and not as capital gains.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
