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...
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HC dismissed the petition challenging a tax reopening notice, finding no prima facie jurisdictional error. The court noted the absence of a direct constitutional challenge to Section 135A of the IT Act and emphasized that potential procedural errors could be addressed during reassessment proceedings. The petitioner was afforded an opportunity to present substantive arguments in subsequent tax proceedings, with all merits and contentions remaining unaffected by the current order.
HC dismissed the petition challenging a tax reopening notice, finding no prima facie jurisdictional error. The court noted the absence of a direct constitutional challenge to Section 135A of the IT Act and emphasized that potential procedural errors could be addressed during reassessment proceedings. The petitioner was afforded an opportunity to present substantive arguments in subsequent tax proceedings, with all merits and contentions remaining unaffected by the current order.
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