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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Penalty u/s 271(1)(b) - non compliance of notices u/s 142(1) - the AO was not having the present address of the assessee - when the notice issued u/s 142(1) was not served upon the assessee, and the AO had not conducted further enquiry regarding the current address of the assessee, then in the facts and circumstances of the case that the assessee had already furnished the current address in his letter dated 23.08.2021, the reasons explained by the assessee were bona-fide and reasonable - No penalty - AT
Penalty u/s 271(1)(b) - non compliance of notices u/s 142(1) - the AO was not having the present address of the assessee - when the notice issued u/s 142(1) was not served upon the assessee, and the AO had not conducted further enquiry regarding the current address of the assessee, then in the facts and circumstances of the case that the assessee had already furnished the current address in his letter dated 23.08.2021, the reasons explained by the assessee were bona-fide and reasonable - No penalty - AT
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