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...
Non-commencement of charitable activity at the time of applying for registration does not, by itself, constitute a specified violation; authorities must assess the charitable nature of objects and the genuineness of proposed activities, considering evidence of proposed and subsequent conduct. Inadvertent omissions in application forms and the existence of unsecured inter-trust loans are not conclusive proof of non-genuineness where financial statements show assets and liquidity constraints; such matters require further inquiry. Identical reasoning applies to approval for donor tax benefits, leaving assessment-stage verification of exemption claims open.
Non-commencement of charitable activity at the time of applying for registration does not, by itself, constitute a specified violation; authorities must assess the charitable nature of objects and the genuineness of proposed activities, considering evidence of proposed and subsequent conduct. Inadvertent omissions in application forms and the existence of unsecured inter-trust loans are not conclusive proof of non-genuineness where financial statements show assets and liquidity constraints; such matters require further inquiry. Identical reasoning applies to approval for donor tax benefits, leaving assessment-stage verification of exemption claims open.
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