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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Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum cannot be treated as a defect which can be cured by the petitioner. Rejection of the appeal for failure of the petitioner to produce the original demand notice is, therefore, incorrect and against law - the 1st respondent is directed to issue the certified copy of the demand notice attached with the assessment order - HC
Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum cannot be treated as a defect which can be cured by the petitioner. Rejection of the appeal for failure of the petitioner to produce the original demand notice is, therefore, incorrect and against law - the 1st respondent is directed to issue the certified copy of the demand notice attached with the assessment order - HC
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