Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Article 226 scrutiny extends to private bodies performing public functions where their actions have a public law character and affect legally protected rights. A banking-sector Caution List maintained under RBI guidelines could therefore be challenged when it affected an advocate's reputation, engagements and right to practise. Fraud requires dishonest intent or deliberate facilitation; alleged negligence in a title-verification opinion, without fraud, collusion or criminality, cannot justify listing. Statutory disciplinary jurisdiction over advocates' professional conduct rests exclusively with Bar Councils, so banks cannot use the Caution List to determine misconduct. The advocate's entry was removed, and the Bar Council of India was directed to audit disciplinary mechanisms.
Article 226 scrutiny extends to private bodies performing public functions where their actions have a public law character and affect legally protected rights. A banking-sector Caution List maintained under RBI guidelines could therefore be challenged when it affected an advocate's reputation, engagements and right to practise. Fraud requires dishonest intent or deliberate facilitation; alleged negligence in a title-verification opinion, without fraud, collusion or criminality, cannot justify listing. Statutory disciplinary jurisdiction over advocates' professional conduct rests exclusively with Bar Councils, so banks cannot use the Caution List to determine misconduct. The advocate's entry was removed, and the Bar Council of India was directed to audit disciplinary mechanisms.
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