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...
Nature of Payment - Construction Activities and Taxability - relinquishment of trusteeship - Another set of appeals revolved around payments made to erstwhile trustees for construction activities and whether these amounts were genuinely for construction or disguised payments for relinquishing trusteeship. The Tribunal had found construction activity to be genuine and the payments for construction not taxable as income from the relinquishment of trusteeship. The High Court upheld the Tribunal's decision, finding no reason to interfere, particularly noting the reliance on audited balance sheets and TDS payments.
Nature of Payment - Construction Activities and Taxability - relinquishment of trusteeship - Another set of appeals revolved around payments made to erstwhile trustees for construction activities and whether these amounts were genuinely for construction or disguised payments for relinquishing trusteeship. The Tribunal had found construction activity to be genuine and the payments for construction not taxable as income from the relinquishment of trusteeship. The High Court upheld the Tribunal's decision, finding no reason to interfere, particularly noting the reliance on audited balance sheets and TDS payments.
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