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...
Extension of tenure of the existing Technical Member of the West Bengal Taxation Tribunal - The Administrative Member of the Tribunal has continued by virtue of interim order of learned Single Judge, therefore, the orders passed by him in the meanwhile are saved from challenge on the ground of his continuance as such - Since it is pointed out that due to non-appointment of the Technical Member, the work of the Tribunal is suffering, therefore, the State Government are directed to take expeditious steps for appointment of the Technical Member in the Tribunal. - HC
Extension of tenure of the existing Technical Member of the West Bengal Taxation Tribunal - The Administrative Member of the Tribunal has continued by virtue of interim order of learned Single Judge, therefore, the orders passed by him in the meanwhile are saved from challenge on the ground of his continuance as such - Since it is pointed out that due to non-appointment of the Technical Member, the work of the Tribunal is suffering, therefore, the State Government are directed to take expeditious steps for appointment of the Technical Member in the Tribunal. - HC
Note: It is a system-generated summary and is for quick reference only.