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...
Review Petition - writ was earlier rejected against order of Pr. CIT on application for waiver of interest u/s 220(2) - There is no error apparent on the face of the record - re-appreciation of evidence and rehearing of case is not permissible in light of provisions as contained u/s 114 and Order 47 Rule 1 of CPC -
Review Petition - writ was earlier rejected against order of Pr. CIT on application for waiver of interest u/s 220(2) - There is no error apparent on the face of the record - re-appreciation of evidence and rehearing of case is not permissible in light of provisions as contained u/s 114 and Order 47 Rule 1 of CPC -
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