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 as per order u/s 144C - default in filling of form 35A - The appellant filed a corrected Form No. 35A. The Tribunal ruled that this correction did not constitute filing beyond the time limit, and thus upheld the appellant's contention. - On the issue of disallowed expenses, the Tribunal noted that the appellant had provided sufficient evidence to demonstrate the legitimacy of the claimed expenses related to the sale of a residential property. The assessing officer's rejection of these expenses solely based on procedural grounds was deemed unjustified. Consequently, the Tribunal directed the assessing officer to review the supporting documents and allow the expenses accordingly.
Disallowance as per order u/s 144C - default in filling of form 35A - The appellant filed a corrected Form No. 35A. The Tribunal ruled that this correction did not constitute filing beyond the time limit, and thus upheld the appellant's contention. - On the issue of disallowed expenses, the Tribunal noted that the appellant had provided sufficient evidence to demonstrate the legitimacy of the claimed expenses related to the sale of a residential property. The assessing officer's rejection of these expenses solely based on procedural grounds was deemed unjustified. Consequently, the Tribunal directed the assessing officer to review the supporting documents and allow the expenses accordingly.
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