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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Addition u/s 68 - whether Tribunal is right in law in accepting the contentions of the Assessee without giving an opportunity to the AO by way of a remand - the explanations in the context of Section 68 of the Income Tax Act have to be considered in the light of human probabilities and the explanations cannot be unreasonably rejected. - no substantial question of law arises. - HC
Addition u/s 68 - whether Tribunal is right in law in accepting the contentions of the Assessee without giving an opportunity to the AO by way of a remand - the explanations in the context of Section 68 of the Income Tax Act have to be considered in the light of human probabilities and the explanations cannot be unreasonably rejected. - no substantial question of law arises. - HC
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