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...
Forensic extraction from a director's mobile phone was treated as admissible without a separate section 138C certificate because the phone was recovered under panchnama and examined in context with the surrounding record. Rule 12 permitted rejection of declared transaction value where reasonable doubt arose from the director's statement and parallel invoices showing higher values, so re-determination of assessable value was upheld. Misdeclaration of value attracted confiscation under section 111(m), and the same undisclosed invoices justified invocation of the extended period under section 28(4). Differential duty and equal penalty under section 114A were sustained, but separate penalties under section 114AA were set aside.
Forensic extraction from a director's mobile phone was treated as admissible without a separate section 138C certificate because the phone was recovered under panchnama and examined in context with the surrounding record. Rule 12 permitted rejection of declared transaction value where reasonable doubt arose from the director's statement and parallel invoices showing higher values, so re-determination of assessable value was upheld. Misdeclaration of value attracted confiscation under section 111(m), and the same undisclosed invoices justified invocation of the extended period under section 28(4). Differential duty and equal penalty under section 114A were sustained, but separate penalties under section 114AA were set aside.
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