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...
Disallowance on account increase in expenditure as excessive payments - Ultimately it is a business decision and does not call for the AO to sit in judgment over this. The increase in expenditure is apparently due to increase in chambers taken on rent. The need for more storage space in Mumbai is also justified with the increase in processing at Mumbai - Thus the genuineness of the extra expenditure is for the purposes of business hence the addition is deleted - AT
Disallowance on account increase in expenditure as excessive payments - Ultimately it is a business decision and does not call for the AO to sit in judgment over this. The increase in expenditure is apparently due to increase in chambers taken on rent. The need for more storage space in Mumbai is also justified with the increase in processing at Mumbai - Thus the genuineness of the extra expenditure is for the purposes of business hence the addition is deleted - AT
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