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...
Deduction u/s 10A - loss on account of foreign exchange fluctuation while computing deductions: CIT(A) order against assessee attained finality as assessee did not challenge it. IT department's ground misconceived as it did not arise from ITAT order. Telecommunication expenditure excluded from export and total turnover for computing deduction u/s 10A as per SC judgment in CIT vs HCL Technologies Ltd, allowing exclusion of foreign exchange expenses for providing technical services outside India.
Deduction u/s 10A - loss on account of foreign exchange fluctuation while computing deductions: CIT(A) order against assessee attained finality as assessee did not challenge it. IT department's ground misconceived as it did not arise from ITAT order. Telecommunication expenditure excluded from export and total turnover for computing deduction u/s 10A as per SC judgment in CIT vs HCL Technologies Ltd, allowing exclusion of foreign exchange expenses for providing technical services outside India.
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