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...
The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme Court interpretations. The petitioner's writ petition challenging the tax order qualifies as an "appeal" under the Act, making them eligible to settle the dispute. The Act covers "tax arrears," including interest on disputed tax. The Court directed the authorities to process the petitioner's application under the Act expeditiously, emphasizing the legislative intent to provide amnesty for settling tax arrears disputes.
The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme Court interpretations. The petitioner's writ petition challenging the tax order qualifies as an "appeal" under the Act, making them eligible to settle the dispute. The Act covers "tax arrears," including interest on disputed tax. The Court directed the authorities to process the petitioner's application under the Act expeditiously, emphasizing the legislative intent to provide amnesty for settling tax arrears disputes.
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