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 HC quashed and set aside the impugned assessment order premised on alleged failure to deduct TDS under s.194Q and disallowance under s.40(a)(ia), holding that the Faceless Assessment Unit issued an ILDP and passed the assessment without considering the petitioner's detailed reply dated 08.03.2025, thereby breaching principles of natural justice. The matter is remitted to the respondent Faceless Assessment Unit for a de novo assessment, directing that the petitioner's reply be considered on merits and that an opportunity of hearing be afforded as per s.144B if requested. The reassessment exercise must be completed within twelve weeks from receipt of this order.
The HC quashed and set aside the impugned assessment order premised on alleged failure to deduct TDS under s.194Q and disallowance under s.40(a)(ia), holding that the Faceless Assessment Unit issued an ILDP and passed the assessment without considering the petitioner's detailed reply dated 08.03.2025, thereby breaching principles of natural justice. The matter is remitted to the respondent Faceless Assessment Unit for a de novo assessment, directing that the petitioner's reply be considered on merits and that an opportunity of hearing be afforded as per s.144B if requested. The reassessment exercise must be completed within twelve weeks from receipt of this order.
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