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...
Stay of demand - ACIT requiring to deposit 20% of the outstanding demand - only in ‘exceptional circumstances’ the discretion of the AO could be interfered with by the superior authority i.e either the assessment order is unreasonably high-pitched or a genuine hardship is likely to be caused to the Assessee - Petitioner has failed to make out a case of genuine hardship - no stay of the demand
Stay of demand - ACIT requiring to deposit 20% of the outstanding demand - only in ‘exceptional circumstances’ the discretion of the AO could be interfered with by the superior authority i.e either the assessment order is unreasonably high-pitched or a genuine hardship is likely to be caused to the Assessee - Petitioner has failed to make out a case of genuine hardship - no stay of the demand
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