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 ITAT set aside the Ld. CIT(A)'s legal finding in favour of the assessee because the assessee failed to raise the objection mandated by s.124. The matter is remitted to the CIT(A) for fresh adjudication on the merits, directing that the appeal be decided after considering the assessee's submissions and material and after affording a reasonable opportunity of hearing; the assessee is directed to cooperate for expeditious disposal. Procedurally, the tribunal dismissed Revenue's grounds 2-7 and allowed ground 1. The tribunal's order requires the CIT(A) to re-evaluate jurisdictional and transfer-related issues in light of applicable statutory provisions during the rehearing.
The ITAT set aside the Ld. CIT(A)'s legal finding in favour of the assessee because the assessee failed to raise the objection mandated by s.124. The matter is remitted to the CIT(A) for fresh adjudication on the merits, directing that the appeal be decided after considering the assessee's submissions and material and after affording a reasonable opportunity of hearing; the assessee is directed to cooperate for expeditious disposal. Procedurally, the tribunal dismissed Revenue's grounds 2-7 and allowed ground 1. The tribunal's order requires the CIT(A) to re-evaluate jurisdictional and transfer-related issues in light of applicable statutory provisions during the rehearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
