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 Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
The Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
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