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...
Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of Sec.201(3)(ii) of the Act will come into play only when return of TDS is not filed and where return of TDS is filed, the period of limitation is governed by the provisions of Sec.201(3)(i) of the Act which is 2 years from the end of the Financial year in which the return of TDS is filed.
Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of Sec.201(3)(ii) of the Act will come into play only when return of TDS is not filed and where return of TDS is filed, the period of limitation is governed by the provisions of Sec.201(3)(i) of the Act which is 2 years from the end of the Financial year in which the return of TDS is filed.
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