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...
Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed.
Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
