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...
Legal Notice mandates that individuals with Permanent Account Number (PAN) allocated via Aadhaar Enrolment ID before October 1, 2024, must disclose their Aadhaar number to Income Tax (IT) Systems authorities by December 31, 2025. The notification, issued by MoF through CBDT under Section 139AA(2A) of Income Tax Act, establishes a compliance deadline for linking PAN with Aadhaar, providing a specific timeframe for taxpayers to update their identification documentation with designated IT administrative authorities.
Legal Notice mandates that individuals with Permanent Account Number (PAN) allocated via Aadhaar Enrolment ID before October 1, 2024, must disclose their Aadhaar number to Income Tax (IT) Systems authorities by December 31, 2025. The notification, issued by MoF through CBDT under Section 139AA(2A) of Income Tax Act, establishes a compliance deadline for linking PAN with Aadhaar, providing a specific timeframe for taxpayers to update their identification documentation with designated IT administrative authorities.
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