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 Petitioner was directed to pursue the alternate remedy under s.246A of the Income Tax Act before the Appellate Commissioner; concurrently, the HC ordered that recovery proceedings under the impugned order be kept in abeyance in view of pending Tax Case Appeals. The Petitioner was granted condonation of delay and permitted to file the statutory appeal within 30 days of receipt of the order; upon filing, the appeal will be kept in abeyance and all further recovery proceedings stayed pending disposal. The Petitioner is permitted to contend before the appellate forum whether the precedent from the Punjab & Haryana HC favourable to taxpayers applies to its facts.
The Petitioner was directed to pursue the alternate remedy under s.246A of the Income Tax Act before the Appellate Commissioner; concurrently, the HC ordered that recovery proceedings under the impugned order be kept in abeyance in view of pending Tax Case Appeals. The Petitioner was granted condonation of delay and permitted to file the statutory appeal within 30 days of receipt of the order; upon filing, the appeal will be kept in abeyance and all further recovery proceedings stayed pending disposal. The Petitioner is permitted to contend before the appellate forum whether the precedent from the Punjab & Haryana HC favourable to taxpayers applies to its facts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
