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...
Assessment proceedings conducted in the name of a deceased taxpayer where no verifiable intimation of death or PAN surrender was placed on record do not render the assessment void ab initio; the defect is an irregularity curable by bringing the legal heirs on record and rectification under succession provisions (section 159) is appropriate. The administrative officers lack of knowledge of death is excused where legal heirs failed to promptly notify authorities, and precedent treating assessments on deceased persons as irregular rather than illegal supports rectification to bind legal heirs on record.
Assessment proceedings conducted in the name of a deceased taxpayer where no verifiable intimation of death or PAN surrender was placed on record do not render the assessment void ab initio; the defect is an irregularity curable by bringing the legal heirs on record and rectification under succession provisions (section 159) is appropriate. The administrative officers lack of knowledge of death is excused where legal heirs failed to promptly notify authorities, and precedent treating assessments on deceased persons as irregular rather than illegal supports rectification to bind legal heirs on record.
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