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...
Gain on Sale of pent house - LTCG or STCG - possession of the flat is flowing from the terms and conditions mentioned in the buyer’s agreement itself hence the date of possession cannot be reckoned as a date of the acquisition of the flat for the purpose of computing the period of short term or long term - date of buyer’s agreement is the date for acquiring the rights in the property - LTCG
Gain on Sale of pent house - LTCG or STCG - possession of the flat is flowing from the terms and conditions mentioned in the buyer’s agreement itself hence the date of possession cannot be reckoned as a date of the acquisition of the flat for the purpose of computing the period of short term or long term - date of buyer’s agreement is the date for acquiring the rights in the property - LTCG
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