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...
Validity of prosecution proceedings against the complainant / service provider along-with the accused person who deducted the TDS - TDS was deducted but not deposited by the deductor with the income tax authority - The accused persons flatly refused to pay the said TDS amount to the complainant. - The ingredients required to constitute the offences alleged u/s 406/420/120B is clearly absent in the present case. - Proceedings against the complainant quashed - HC
Validity of prosecution proceedings against the complainant / service provider along-with the accused person who deducted the TDS - TDS was deducted but not deposited by the deductor with the income tax authority - The accused persons flatly refused to pay the said TDS amount to the complainant. - The ingredients required to constitute the offences alleged u/s 406/420/120B is clearly absent in the present case. - Proceedings against the complainant quashed - HC
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