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 SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to the non-filing of income tax returns for AY 2012-2013. The petitioner had filed a revised return, and penalty proceedings were dropped, resulting in an ordered refund. The Court found no error apparent in the prior order quashing the criminal case, deeming continuation of proceedings unnecessary. Consequently, the criminal proceedings against the appellant under Section 276CC remain quashed, and the review petition was dismissed.
The SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to the non-filing of income tax returns for AY 2012-2013. The petitioner had filed a revised return, and penalty proceedings were dropped, resulting in an ordered refund. The Court found no error apparent in the prior order quashing the criminal case, deeming continuation of proceedings unnecessary. Consequently, the criminal proceedings against the appellant under Section 276CC remain quashed, and the review petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
