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...
Refunds along with interest u/s 244A - Processing of ITR u/s 143 - Adjustment of refund with the dues - Since the statute now envisages exercise of power of withholding of refund in a particular manner, it goes without saying that for assessment year commencing after 01.04.2017 the requirements of Section 241-A of the Act must be satisfied. - Revenue directed to refund the amount of ₹ 733 to the appellant within four weeks from today subject to any proceedings that the Revenue may deem appropriate to initiate in accordance with law.
Refunds along with interest u/s 244A - Processing of ITR u/s 143 - Adjustment of refund with the dues - Since the statute now envisages exercise of power of withholding of refund in a particular manner, it goes without saying that for assessment year commencing after 01.04.2017 the requirements of Section 241-A of the Act must be satisfied. - Revenue directed to refund the amount of ₹ 733 to the appellant within four weeks from today subject to any proceedings that the Revenue may deem appropriate to initiate in accordance with law.
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