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...
Rule 5(5) of the 2013 Rules permits acceptance of a fixed deposit in substitution for attached jointly owned immovable property only to the extent of the concerned person's estimated share. Its discretionary wording does not create a general or enforceable right to secure release of PMLA-attached property by offering equivalent security; financial hardship and adequacy of security do not justify mandamus. Writ jurisdiction under Article 226 should not ordinarily bypass the PMLA appellate mechanism where no exceptional circumstance, natural justice breach, jurisdictional error, perversity, or manifest illegality is shown. The writ petition was dismissed, leaving the validity of attachment for the pending statutory appeals.
Rule 5(5) of the 2013 Rules permits acceptance of a fixed deposit in substitution for attached jointly owned immovable property only to the extent of the concerned person's estimated share. Its discretionary wording does not create a general or enforceable right to secure release of PMLA-attached property by offering equivalent security; financial hardship and adequacy of security do not justify mandamus. Writ jurisdiction under Article 226 should not ordinarily bypass the PMLA appellate mechanism where no exceptional circumstance, natural justice breach, jurisdictional error, perversity, or manifest illegality is shown. The writ petition was dismissed, leaving the validity of attachment for the pending statutory appeals.
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