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...
Rectification that withdrew a claimed deduction for an export-oriented unit without stating reasons or issuing any show-cause notice was treated as an impermissible change of opinion rather than correction of a mistake apparent on the record; absence of material justifying rectification and lack of opportunity to be heard rendered the CPC's action unsustainable. The operative effect directed restoration of the deduction as reflected in the assessment intimation, and the assessing officer was ordered to allow the deduction previously granted in the intimation.
Rectification that withdrew a claimed deduction for an export-oriented unit without stating reasons or issuing any show-cause notice was treated as an impermissible change of opinion rather than correction of a mistake apparent on the record; absence of material justifying rectification and lack of opportunity to be heard rendered the CPC's action unsustainable. The operative effect directed restoration of the deduction as reflected in the assessment intimation, and the assessing officer was ordered to allow the deduction previously granted in the intimation.
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