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...
ITAT affirmed CIT(A)'s directive to grant TDS credit per Form 26AS despite taxpayer's initial failure to claim full credit in tax return due to software technical issues. Taxpayer had deducted Rs. 1,32,68,202 but system only uploaded Rs. 52,95,646. AO was instructed to verify and allow credit under Section 199 as no evidence suggested incomplete tax deposit. However, ITAT rejected taxpayer's claim for interest on delayed refund since taxpayer hadn't initially claimed full credit or promptly notified authorities about technical issues. Tribunal emphasized that taxpayers shouldn't face harassment due to technical glitches while maintaining proper verification procedures for tax credits.
ITAT affirmed CIT(A)'s directive to grant TDS credit per Form 26AS despite taxpayer's initial failure to claim full credit in tax return due to software technical issues. Taxpayer had deducted Rs. 1,32,68,202 but system only uploaded Rs. 52,95,646. AO was instructed to verify and allow credit under Section 199 as no evidence suggested incomplete tax deposit. However, ITAT rejected taxpayer's claim for interest on delayed refund since taxpayer hadn't initially claimed full credit or promptly notified authorities about technical issues. Tribunal emphasized that taxpayers shouldn't face harassment due to technical glitches while maintaining proper verification procedures for tax credits.
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