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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Expenditure claimed by assessee lacked nexus with income, unable to prove sub-contractors' expenses debited represented contract receipts or work-in-progress. CIT(A) deleted addition without examining details like sub-contractors' identities or services rendered, granting relief based on comparative financial performance. ITAT found CIT(A)'s order cryptic and unsustainable, failing to address glaring irregularities. Nature of services not examined threadbare. Assessing Officer's commendable job upheld, disallowing sub-contracting charges. Revenue's ground allowed, overturning CIT(A)'s order.
Expenditure claimed by assessee lacked nexus with income, unable to prove sub-contractors' expenses debited represented contract receipts or work-in-progress. CIT(A) deleted addition without examining details like sub-contractors' identities or services rendered, granting relief based on comparative financial performance. ITAT found CIT(A)'s order cryptic and unsustainable, failing to address glaring irregularities. Nature of services not examined threadbare. Assessing Officer's commendable job upheld, disallowing sub-contracting charges. Revenue's ground allowed, overturning CIT(A)'s order.
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