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...
Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises
Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises
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