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 Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.
The Central Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
