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 - reason recorded by the AO or the issuance of notice u/s 148 does not give any indication of obtaining sanction from the ACIT/JCIT though in terms of the provision of section 151 it is the pre-condition for initiating proceeding u/s 148 - Non-compliance is a defect which is admittedly not curable - entire proceeding void in law and liable to be set aside
Reopening of assessment u/s 147 - reason recorded by the AO or the issuance of notice u/s 148 does not give any indication of obtaining sanction from the ACIT/JCIT though in terms of the provision of section 151 it is the pre-condition for initiating proceeding u/s 148 - Non-compliance is a defect which is admittedly not curable - entire proceeding void in law and liable to be set aside
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