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...
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
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