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 revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled.
Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
