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...
Addition u/s 68 - unsecured cash credit - initial burden to prove identity, genuineness of the transactions and creditworthiness of the creditor - the identity of the creditors was proved by some material, the other two elements were not established at all - contentions that the agriculturists were not asked to produce any material to supplement their statement is inconsequential - burden lies upon the assessee to produce the material
Addition u/s 68 - unsecured cash credit - initial burden to prove identity, genuineness of the transactions and creditworthiness of the creditor - the identity of the creditors was proved by some material, the other two elements were not established at all - contentions that the agriculturists were not asked to produce any material to supplement their statement is inconsequential - burden lies upon the assessee to produce the material
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