Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Continuation of a Look Out Circular after completion of investigation, with no pending prosecution or court proceeding, was held to be unjustified where the record contained no concrete material showing that the person's departure would harm India's sovereignty, security, integrity, strategic or economic interests, or that larger public interest required restraint. The Court applied Article 21 and proportionality, noting that travel abroad is part of personal liberty and that less restrictive safeguards were available. The LOC was quashed as arbitrary and disproportionate, subject to filing a notarized undertaking to appear if prosecuted, cooperate, furnish contact details and not surrender the Indian passport for the stipulated period.
Continuation of a Look Out Circular after completion of investigation, with no pending prosecution or court proceeding, was held to be unjustified where the record contained no concrete material showing that the person's departure would harm India's sovereignty, security, integrity, strategic or economic interests, or that larger public interest required restraint. The Court applied Article 21 and proportionality, noting that travel abroad is part of personal liberty and that less restrictive safeguards were available. The LOC was quashed as arbitrary and disproportionate, subject to filing a notarized undertaking to appear if prosecuted, cooperate, furnish contact details and not surrender the Indian passport for the stipulated period.
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