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...
Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that the delay was attributable to the actions of the former Tax Consultant and accepted the reasons provided by the assessee as sufficient cause for the delay. The Tribunal cited precedents emphasizing the need to decide appeals on merits rather than dismissing them on technical grounds unless there is gross negligence or mala fide intention.
Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that the delay was attributable to the actions of the former Tax Consultant and accepted the reasons provided by the assessee as sufficient cause for the delay. The Tribunal cited precedents emphasizing the need to decide appeals on merits rather than dismissing them on technical grounds unless there is gross negligence or mala fide intention.
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