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...
Assessment u/s 153A - addition on account of gain on sale of investment - in the instant case, there is no incriminating material was found during the course of search and the addition was made on the basis of certain inquiries conducted subsequent to the search on the basis of return already filed - on this issue itself addition has to be deleted
Assessment u/s 153A - addition on account of gain on sale of investment - in the instant case, there is no incriminating material was found during the course of search and the addition was made on the basis of certain inquiries conducted subsequent to the search on the basis of return already filed - on this issue itself addition has to be deleted
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