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...
Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing an order u/s 201(1). But w.e.f. 01.04.2010, a time limit has been provided - for these three Quarters (Financial Year 2011-12), the limitation period had expired on 30.03.2014, and, therefore, the impugned order u/s 201(1), 201(1A), passed on 30.03.2015 was beyond the period of limitation and was, therefore, void ab initio - AT
Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing an order u/s 201(1). But w.e.f. 01.04.2010, a time limit has been provided - for these three Quarters (Financial Year 2011-12), the limitation period had expired on 30.03.2014, and, therefore, the impugned order u/s 201(1), 201(1A), passed on 30.03.2015 was beyond the period of limitation and was, therefore, void ab initio - AT
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