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...
Writ application challenging validity of assessment u/s 153C. Unexplained income to be taxed u/s 69A. Appellants instituted statutory appeals before Commissioner of Income Tax (Appeals), raising necessary grounds including jurisdiction aspect. Writ appeals dismissed as appellants impermissibly riding two horses. Observations in previous order not to impede adjudication of appeals as per law. Contention regarding addition of unexplained income u/s 69A to appellants' income found meritorious. Assessing authority to consider unexplained income u/s 69A afresh in accordance with law during de novo assessment, without being bound by previous direction.
Writ application challenging validity of assessment u/s 153C. Unexplained income to be taxed u/s 69A. Appellants instituted statutory appeals before Commissioner of Income Tax (Appeals), raising necessary grounds including jurisdiction aspect. Writ appeals dismissed as appellants impermissibly riding two horses. Observations in previous order not to impede adjudication of appeals as per law. Contention regarding addition of unexplained income u/s 69A to appellants' income found meritorious. Assessing authority to consider unexplained income u/s 69A afresh in accordance with law during de novo assessment, without being bound by previous direction.
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