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...
Interim moratorium under the Insolvency and Bankruptcy Code is treated as operating against the debt itself, so arbitration cannot be continued piecemeal against remaining guarantors once it is stayed qua others. Denial of cross-examination of the claimant's witness is treated as a breach of equal treatment and fair hearing where execution of the guarantee is denied and forgery is pleaded, rendering the award patently illegal. Directions to sell mortgaged property, restrain transfers, or attach assets are described as enforcement of a right in rem and non-arbitrable. Findings on waiver, surety discharge, stamp duty, membership, and disclosure objections are noted as not reopening factual merits under Section 34.
Interim moratorium under the Insolvency and Bankruptcy Code is treated as operating against the debt itself, so arbitration cannot be continued piecemeal against remaining guarantors once it is stayed qua others. Denial of cross-examination of the claimant's witness is treated as a breach of equal treatment and fair hearing where execution of the guarantee is denied and forgery is pleaded, rendering the award patently illegal. Directions to sell mortgaged property, restrain transfers, or attach assets are described as enforcement of a right in rem and non-arbitrable. Findings on waiver, surety discharge, stamp duty, membership, and disclosure objections are noted as not reopening factual merits under Section 34.
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