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...
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Input tax credit (ITC) - failure to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee - merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validity and verification of the transactions in question. - HC
Input tax credit (ITC) - failure to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee - merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validity and verification of the transactions in question. - HC
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