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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CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair and maintenance and some part towards the construction of new storage tank/pond. As storage tank is an eligible capital asset under Rule 2 (a)(A), the appellant is eligible for cenvat credit - AT
CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair and maintenance and some part towards the construction of new storage tank/pond. As storage tank is an eligible capital asset under Rule 2 (a)(A), the appellant is eligible for cenvat credit - AT
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