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...
Property transfer through shareholding agreement prior to winding up petition deemed valid commercial transaction in ordinary course of business. No mala fide intent or collusion discernible between parties. Subject property cannot vest with company in liquidation, especially when no construction commenced except bhumipujan. Application by applicant company allowed, directing Official Liquidator to de-seal subject property and hand over vacant, peaceful possession.
Property transfer through shareholding agreement prior to winding up petition deemed valid commercial transaction in ordinary course of business. No mala fide intent or collusion discernible between parties. Subject property cannot vest with company in liquidation, especially when no construction commenced except bhumipujan. Application by applicant company allowed, directing Official Liquidator to de-seal subject property and hand over vacant, peaceful possession.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
