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...
TDS u/s 194C was disallowed for 'Crew Wages Expenses' u/s 40(a)(ia) by the AO, considering the assessee as a sub-contractor required to deduct TDS. The assessee contended being a contractor in a principal-to-principal arrangement for providing crew, not covered under 194C contracts. The ITAT held that for 194C(2) applicability, conditions of the assessee being a contractor, entering into a sub-contract where the sub-contractor carries out part of the contractor's work, and payment for such work, must be satisfied. In this case, the assessee was solely responsible for execution, suggesting no transfer of contractual responsibility to crew as sub-contractors. Absence of such sub-contract rendered 194C and consequently 40(a)(ia) incorrectly invoked. The ITAT allowed the ground, relying on Prashant H. Shah.
TDS u/s 194C was disallowed for 'Crew Wages Expenses' u/s 40(a)(ia) by the AO, considering the assessee as a sub-contractor required to deduct TDS. The assessee contended being a contractor in a principal-to-principal arrangement for providing crew, not covered under 194C contracts. The ITAT held that for 194C(2) applicability, conditions of the assessee being a contractor, entering into a sub-contract where the sub-contractor carries out part of the contractor's work, and payment for such work, must be satisfied. In this case, the assessee was solely responsible for execution, suggesting no transfer of contractual responsibility to crew as sub-contractors. Absence of such sub-contract rendered 194C and consequently 40(a)(ia) incorrectly invoked. The ITAT allowed the ground, relying on Prashant H. Shah.
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