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...
Classification of income - share trading - The majority of the investments has been funded out of own capital and earned substantial dividend income, further the average holding period is more than 100 days and the long-term gains earned on similar activity has been accepted by the revenue as Capital Gains only - latest CBDT Circular No.6/2016, directs AO not to disturb the stand taken by assessee provided the same is applied consistently - STCG
Classification of income - share trading - The majority of the investments has been funded out of own capital and earned substantial dividend income, further the average holding period is more than 100 days and the long-term gains earned on similar activity has been accepted by the revenue as Capital Gains only - latest CBDT Circular No.6/2016, directs AO not to disturb the stand taken by assessee provided the same is applied consistently - STCG
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