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 allowed the writ petition and directed that the petitioner may file a fresh application for condonation of delay under s.119(2)(b) of the Act; the respondent is directed to consider such application on its merits and in accordance with law. The court observed the statutory requirement that condonation grounds demonstrate "genuine hardship," noted prior opportunities given to the petitioner to furnish supporting documents, and recorded deficiencies in the petitioner's earlier submissions, but nevertheless permitted renewal of the statutory remedy rather than dismissing statutory relief outright. No procedural infirmity requiring quashing of the condonation process was found.
The HC allowed the writ petition and directed that the petitioner may file a fresh application for condonation of delay under s.119(2)(b) of the Act; the respondent is directed to consider such application on its merits and in accordance with law. The court observed the statutory requirement that condonation grounds demonstrate "genuine hardship," noted prior opportunities given to the petitioner to furnish supporting documents, and recorded deficiencies in the petitioner's earlier submissions, but nevertheless permitted renewal of the statutory remedy rather than dismissing statutory relief outright. No procedural infirmity requiring quashing of the condonation process was found.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
