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 of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be taxed in the hands of the assessee company, provided the same have already not been taxed in the hands of entry operator otherwise it will amount to double addition - remanded to AO to ascertain this fact
Addition of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be taxed in the hands of the assessee company, provided the same have already not been taxed in the hands of entry operator otherwise it will amount to double addition - remanded to AO to ascertain this fact
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