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 adjudicated multiple taxation issues, allowing partial relief to the assessee. The tribunal primarily focused on procedural and jurisdictional challenges, remanding certain matters back to the Assessing Officer (AO) for fresh verification. Key holdings included: (1) CIT(A) lacked jurisdiction to enhance income through new sources under section 251(2), (2) advances written off to be re-examined by AO with fresh evidence, (3) no disallowance under section 14A due to absence of exempt income, and (4) PF and ESI contribution delays to be reassessed based on salary disbursement dates. The tribunal's approach emphasized procedural fairness and detailed factual re-examination rather than conclusive substantive determinations.
ITAT adjudicated multiple taxation issues, allowing partial relief to the assessee. The tribunal primarily focused on procedural and jurisdictional challenges, remanding certain matters back to the Assessing Officer (AO) for fresh verification. Key holdings included: (1) CIT(A) lacked jurisdiction to enhance income through new sources under section 251(2), (2) advances written off to be re-examined by AO with fresh evidence, (3) no disallowance under section 14A due to absence of exempt income, and (4) PF and ESI contribution delays to be reassessed based on salary disbursement dates. The tribunal's approach emphasized procedural fairness and detailed factual re-examination rather than conclusive substantive determinations.
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