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...
The dominant issue was whether leave encashment received by the assessee qualified for full exemption under s.10(10AA) by treating the assessee as a Central Government employee, or whether the exemption was capped at ₹3,00,000. Relying on a prior co-ordinate bench decision holding that employees of such institutions are not Central Government servants for s.10(10AA), the Tribunal upheld the restriction of exemption and rejected the claim for higher relief; the assessee's appeal was dismissed. - ITAT
The dominant issue was whether leave encashment received by the assessee qualified for full exemption under s.10(10AA) by treating the assessee as a Central Government employee, or whether the exemption was capped at ₹3,00,000. Relying on a prior co-ordinate bench decision holding that employees of such institutions are not Central Government servants for s.10(10AA), the Tribunal upheld the restriction of exemption and rejected the claim for higher relief; the assessee's appeal was dismissed. - ITAT
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