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...
Abatement of proceedings on initiation of search is limited to assessments or reassessments that are pending at the time of search; completed and subsisting assessment orders do not abate. However, where a fresh assessment is made under the block-assessment scheme for a year within the block period, the prior completed assessment for that year is rendered infructuous and is treated as re-opened and merged into the subsequent block assessment, so the latter determination governs. The appellate challenge succeeded and the tribunal order was set aside, leaving the Section 153A assessment operative in relation to the disputed loss treatment.
Abatement of proceedings on initiation of search is limited to assessments or reassessments that are pending at the time of search; completed and subsisting assessment orders do not abate. However, where a fresh assessment is made under the block-assessment scheme for a year within the block period, the prior completed assessment for that year is rendered infructuous and is treated as re-opened and merged into the subsequent block assessment, so the latter determination governs. The appellate challenge succeeded and the tribunal order was set aside, leaving the Section 153A assessment operative in relation to the disputed loss treatment.
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