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...
Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount deposited by the non-applicant/Insurance Company, on account of deduction of tax on interest amount in favour applicants-claimants. - The non-applicant/Insurance Company is at liberty to seek withdrawal of the amount so deposited with the Income Tax Department and the Income Tax Department shall release the deducted amount as and when such requisition is made by the non-applicant/Insurance Company. - HC
Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount deposited by the non-applicant/Insurance Company, on account of deduction of tax on interest amount in favour applicants-claimants. - The non-applicant/Insurance Company is at liberty to seek withdrawal of the amount so deposited with the Income Tax Department and the Income Tax Department shall release the deducted amount as and when such requisition is made by the non-applicant/Insurance Company. - HC
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