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...
ITAT allowed the assessee's appeals, holding that the AO's final invocation of section 194I for non-deduction of TDS on External Development Charges paid to HUDA was unsustainable; though the show-cause notices referenced both sections 194I and 194C, the orders ultimately proceeded under section 194I, which the Tribunal found inapplicable to EDC receipts. The Tribunal held the Department cannot secure an advantage by citing multiple provisions in a show-cause and then enforcing a provision not legally attracted. Consequentially, the Tribunal sustained the assessee's grounds challenging TDS liability and set aside the impugned assessments insofar as they relied on section 194I.
ITAT allowed the assessee's appeals, holding that the AO's final invocation of section 194I for non-deduction of TDS on External Development Charges paid to HUDA was unsustainable; though the show-cause notices referenced both sections 194I and 194C, the orders ultimately proceeded under section 194I, which the Tribunal found inapplicable to EDC receipts. The Tribunal held the Department cannot secure an advantage by citing multiple provisions in a show-cause and then enforcing a provision not legally attracted. Consequentially, the Tribunal sustained the assessee's grounds challenging TDS liability and set aside the impugned assessments insofar as they relied on section 194I.
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