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...
Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether the Revision order is qua a demand - whether the writ petitioner should have moved ITAT for stay? - As it involves a larger debate and in the light of the limited prayer that is sought for, I deem it appropriate to leave this question open - It is open to the writ petitioner to move ITAT for expeditious disposal of appeal before ITAT - Order stayed for 12 weeks - HC
Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether the Revision order is qua a demand - whether the writ petitioner should have moved ITAT for stay? - As it involves a larger debate and in the light of the limited prayer that is sought for, I deem it appropriate to leave this question open - It is open to the writ petitioner to move ITAT for expeditious disposal of appeal before ITAT - Order stayed for 12 weeks - HC
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