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...
Interest u/ss 234A, 234B, and 234C cannot be charged post Corporate Insolvency Resolution Process when the amount has been frozen by moratorium under IBC and not part of the approved Resolution Plan. Claims not included in the Resolution Plan stand extinguished, and no proceedings can be initiated for such claims. The order charging interest and the consequent demand notice were quashed, and the petitioner is entitled to a refund of the amount paid for the relevant assessment year.
Interest u/ss 234A, 234B, and 234C cannot be charged post Corporate Insolvency Resolution Process when the amount has been frozen by moratorium under IBC and not part of the approved Resolution Plan. Claims not included in the Resolution Plan stand extinguished, and no proceedings can be initiated for such claims. The order charging interest and the consequent demand notice were quashed, and the petitioner is entitled to a refund of the amount paid for the relevant assessment year.
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