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...
In PMLA provisional attachment matters, the HC followed its earlier Division Bench ruling on the same common Tribunal order and materially identical facts, holding that the attachment lacked a valid reason to believe and that the adjudication notice was issued mechanically without application of mind, defects going to jurisdiction. As no fresh material justified a different view, the HC applied judicial propriety, declined to interfere, and left undisturbed the Tribunal's direction to release the properties subject to an indemnity bond.
In PMLA provisional attachment matters, the HC followed its earlier Division Bench ruling on the same common Tribunal order and materially identical facts, holding that the attachment lacked a valid reason to believe and that the adjudication notice was issued mechanically without application of mind, defects going to jurisdiction. As no fresh material justified a different view, the HC applied judicial propriety, declined to interfere, and left undisturbed the Tribunal's direction to release the properties subject to an indemnity bond.
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