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...
Sanction by Principal Commissioner of Income Tax instead of Principal Chief Commissioner of Income Tax u/s 151(ii) for reassessment proceedings beyond three years from end of assessment year is invalid. Consequent order u/s 148A(d) and notice u/s 148 are quashed and set aside. Decided in favor of assessee, following Siemens Financial Services Private Limited case.
Sanction by Principal Commissioner of Income Tax instead of Principal Chief Commissioner of Income Tax u/s 151(ii) for reassessment proceedings beyond three years from end of assessment year is invalid. Consequent order u/s 148A(d) and notice u/s 148 are quashed and set aside. Decided in favor of assessee, following Siemens Financial Services Private Limited case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
