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...
Warrant of Authorization u/s 132A(1) - the satisfaction has been recorded based on cogent materials on record - The submission that there is no clarity in the Warrant of Authorization issued under section 132A whether the case is one in which the income could be said to be not disclosed or would not have been disclosed, is not acceptable - HC
Warrant of Authorization u/s 132A(1) - the satisfaction has been recorded based on cogent materials on record - The submission that there is no clarity in the Warrant of Authorization issued under section 132A whether the case is one in which the income could be said to be not disclosed or would not have been disclosed, is not acceptable - HC
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