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...
Deduction u/s. 80IB - composite development of housing project - assessee have obtained different commencement certificates and started on different periods of time and also separate by space and statutory approvals and even in designs, maintenance of separate books of account - the Revenue is not right in treating both the projects as one and integrated even if they were put up on the same parcel of land
Deduction u/s. 80IB - composite development of housing project - assessee have obtained different commencement certificates and started on different periods of time and also separate by space and statutory approvals and even in designs, maintenance of separate books of account - the Revenue is not right in treating both the projects as one and integrated even if they were put up on the same parcel of land
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