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...
Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares - Condonation of delay in filing the application for rectification of error - one of the authorities of the Revenue considered the case of the petitioner and thereby granted relief in favour of the petitioner. - The delay in filing the application for rectification of error committed in the return of income is condoned. - HC
Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares - Condonation of delay in filing the application for rectification of error - one of the authorities of the Revenue considered the case of the petitioner and thereby granted relief in favour of the petitioner. - The delay in filing the application for rectification of error committed in the return of income is condoned. - HC
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