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...
Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.
Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.
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