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...
HC adjudicated a rent dispute involving a temple property, determining a retrospective rent enhancement of 15% from July 2016. The court calculated monthly rent progressively: from Rs. 1,08,059/- to Rs. 1,24,268/- (effective July 2016), then to Rs. 2,60,000/- (from March 2018), and subsequently to Rs. 2,99,000/- (from March 2021). The temple's claimed arrears of Rs. 32,74,753/- were partially acknowledged. The court directed the temple to treat previous payments as full settlement, with no further amounts payable to the bank, and recommended the temple pursue potential tax refunds through appropriate legal channels.
HC adjudicated a rent dispute involving a temple property, determining a retrospective rent enhancement of 15% from July 2016. The court calculated monthly rent progressively: from Rs. 1,08,059/- to Rs. 1,24,268/- (effective July 2016), then to Rs. 2,60,000/- (from March 2018), and subsequently to Rs. 2,99,000/- (from March 2021). The temple's claimed arrears of Rs. 32,74,753/- were partially acknowledged. The court directed the temple to treat previous payments as full settlement, with no further amounts payable to the bank, and recommended the temple pursue potential tax refunds through appropriate legal channels.
Note: It is a system-generated summary and is for quick reference only.