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...
Where a declarant under the SVLDRS had made a mandatory pre-deposit in a pending appeal and disclosed it in Form SVLDRS-1, the designated committee was required to give credit for such pre-deposit while determining "tax dues" and issuing Form SVLDRS-2/3. As the pre-deposit was ignored, the quantified amount in Form SVLDRS-3 was held legally unsustainable and liable to be set aside. Consequently, the impugned Form SVLDRS-3 was quashed, and the authority was directed to issue a revised Form SVLDRS-3 after adjusting the pre-deposit and to thereafter issue the discharge certificate in Form SVLDRS-4 within the stipulated time. - HC
Where a declarant under the SVLDRS had made a mandatory pre-deposit in a pending appeal and disclosed it in Form SVLDRS-1, the designated committee was required to give credit for such pre-deposit while determining "tax dues" and issuing Form SVLDRS-2/3. As the pre-deposit was ignored, the quantified amount in Form SVLDRS-3 was held legally unsustainable and liable to be set aside. Consequently, the impugned Form SVLDRS-3 was quashed, and the authority was directed to issue a revised Form SVLDRS-3 after adjusting the pre-deposit and to thereafter issue the discharge certificate in Form SVLDRS-4 within the stipulated time. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
