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...
Nature of expenses - Disallowance on account of expenditure on consultancy and legal fees - - purpose for which the expenditure was incurred is specific and the claim of expenditure against Tax Consultancy under the column “Transaction Text” of ledger of Transactions, the term “Preparation of Amalgamation of MRPL with MIP” and “Lawyer fees for Merger” respectively mentioned, were not successfully rebutted by the assessee before us also. - Additions confirmed - AT
Nature of expenses - Disallowance on account of expenditure on consultancy and legal fees - - purpose for which the expenditure was incurred is specific and the claim of expenditure against Tax Consultancy under the column “Transaction Text” of ledger of Transactions, the term “Preparation of Amalgamation of MRPL with MIP” and “Lawyer fees for Merger” respectively mentioned, were not successfully rebutted by the assessee before us also. - Additions confirmed - AT
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