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...
Tax deducted at source (TDS) credit against enhanced compensation received under Land Acquisition Act. Petitioner's application for revised tax return rejected based on time limitation and circular. Court held revised return along with tax certificate need not be furnished if certificate produced within two years from assessment year-end. Assessing Officer bound to amend assessment order u/s 155(14). Excess tax paid entitles assessee to claim refund u/s 237. Limitation inapplicable due to court's prerogative writ. Land Acquisition Collector responsible for TDS deduction u/s 204, assessee not liable u/s 205. Impugned order quashed, directing respondents to process revised return for refund u/s 227 with applicable interest for delayed credit.
Tax deducted at source (TDS) credit against enhanced compensation received under Land Acquisition Act. Petitioner's application for revised tax return rejected based on time limitation and circular. Court held revised return along with tax certificate need not be furnished if certificate produced within two years from assessment year-end. Assessing Officer bound to amend assessment order u/s 155(14). Excess tax paid entitles assessee to claim refund u/s 237. Limitation inapplicable due to court's prerogative writ. Land Acquisition Collector responsible for TDS deduction u/s 204, assessee not liable u/s 205. Impugned order quashed, directing respondents to process revised return for refund u/s 227 with applicable interest for delayed credit.
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