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 condoned the effective delay of 834 days in filing the appeals by the assessee, holding that sufficient cause existed within the meaning of S.5 of the Limitation Act, particularly in light of the exclusion of the period from 15.03.2020 to 28.02.2022 for limitation purposes as directed by the Apex Court. On merits, ITAT noted that the TDS demand raised u/s 200A(1) resulted from data entry errors in e-filing of TDS returns through NSDL, leading to TDS mismatch. Observing that the assessee's claim appeared genuine, ITAT set aside the impugned orders and remanded all five matters to the AO with directions to grant access to the CONSOLE file in the TDS module, allow reconciliation, and rectify mismatches in accordance with law.
ITAT condoned the effective delay of 834 days in filing the appeals by the assessee, holding that sufficient cause existed within the meaning of S.5 of the Limitation Act, particularly in light of the exclusion of the period from 15.03.2020 to 28.02.2022 for limitation purposes as directed by the Apex Court. On merits, ITAT noted that the TDS demand raised u/s 200A(1) resulted from data entry errors in e-filing of TDS returns through NSDL, leading to TDS mismatch. Observing that the assessee's claim appeared genuine, ITAT set aside the impugned orders and remanded all five matters to the AO with directions to grant access to the CONSOLE file in the TDS module, allow reconciliation, and rectify mismatches in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
