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...
Challenge of assessment order passed in remand proceeding in writ - bogus donation - It is a fit case to relegate the petitioner to alternate remedy making it clear that all questions raised including questions pertaining to cross-examination can be raised before CIT-A and the issue of whether the cash was rerouted to the writ petitioner against payment of donation being a factual dispute can also be gone into by CIT-A
Challenge of assessment order passed in remand proceeding in writ - bogus donation - It is a fit case to relegate the petitioner to alternate remedy making it clear that all questions raised including questions pertaining to cross-examination can be raised before CIT-A and the issue of whether the cash was rerouted to the writ petitioner against payment of donation being a factual dispute can also be gone into by CIT-A
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