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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Unexplained money u/s. 69A - cash deposit made by the assessee during the demonetization period i.e. from 09.11.2016 to 30.12.2016 - mere possibility of assessee earning considerable amount out of cash sales on the date of announcement of demonetization - The guess work adopted by AO in arriving at probable sales value - CIT(A) rightly deleted the additions - AT
Unexplained money u/s. 69A - cash deposit made by the assessee during the demonetization period i.e. from 09.11.2016 to 30.12.2016 - mere possibility of assessee earning considerable amount out of cash sales on the date of announcement of demonetization - The guess work adopted by AO in arriving at probable sales value - CIT(A) rightly deleted the additions - AT
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