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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Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order
Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order
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