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...
The Central Board of Direct Taxes issued guidelines establishing compulsory selection parameters for complete scrutiny during FY 2025-26. Six specific categories mandate scrutiny: cases involving surveys under section 133A conducted after 01.04.2023; search and seizure operations under sections 132/132A during specified periods; entities claiming tax exemptions without valid registrations under sections 12A, 12AB, or 35; cases with recurring additions exceeding prescribed thresholds that became final or were upheld on appeal; and cases with specific tax evasion information from law enforcement agencies. The directive requires notice under section 143(2) by 30.06.2025, mandates transfer of non-central charge cases within fifteen days, and establishes procedural requirements for jurisdictional assessing officers and the National Faceless Assessment Centre for case processing and documentation.
The Central Board of Direct Taxes issued guidelines establishing compulsory selection parameters for complete scrutiny during FY 2025-26. Six specific categories mandate scrutiny: cases involving surveys under section 133A conducted after 01.04.2023; search and seizure operations under sections 132/132A during specified periods; entities claiming tax exemptions without valid registrations under sections 12A, 12AB, or 35; cases with recurring additions exceeding prescribed thresholds that became final or were upheld on appeal; and cases with specific tax evasion information from law enforcement agencies. The directive requires notice under section 143(2) by 30.06.2025, mandates transfer of non-central charge cases within fifteen days, and establishes procedural requirements for jurisdictional assessing officers and the National Faceless Assessment Centre for case processing and documentation.
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