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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Accrual of income - recognition of revenue - change in method of accounting policy from recognition of Commission for insurance agency business from month of insurance/renewal of the policy and on payment of premium by the policy holder to only payment of premium by the policy holder - since this change was accepted by Department in subsequent four AY u/s 143(3) - no substantial question of law arises
Accrual of income - recognition of revenue - change in method of accounting policy from recognition of Commission for insurance agency business from month of insurance/renewal of the policy and on payment of premium by the policy holder to only payment of premium by the policy holder - since this change was accepted by Department in subsequent four AY u/s 143(3) - no substantial question of law arises
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