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...
Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a difference between the payments that are made during the year and the payments made at the fag-end of the year. - In subsequent years, TDS has been deducted when Bill were booked - Having regard to the retrospective amendment to Sec.40(a)(ia) by the finance act, 2008, additions deleted - AT
Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a difference between the payments that are made during the year and the payments made at the fag-end of the year. - In subsequent years, TDS has been deducted when Bill were booked - Having regard to the retrospective amendment to Sec.40(a)(ia) by the finance act, 2008, additions deleted - AT
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