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...
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Section 110(2) requires release of detained gold only if the Section 124 show-cause notice is not issued within the prescribed period, including any validly extended period. Issuance of written notice before expiry of the extended period prevents a release claim based solely on expiry of the initial period. Accordingly, no release direction follows where the petition is filed while the extended period subsists and the notice is timely issued. Questions concerning the extension's validity and communication, waiver of notice or hearing, and evidentiary value of statements remain for adjudication in accordance with law.
Section 110(2) requires release of detained gold only if the Section 124 show-cause notice is not issued within the prescribed period, including any validly extended period. Issuance of written notice before expiry of the extended period prevents a release claim based solely on expiry of the initial period. Accordingly, no release direction follows where the petition is filed while the extended period subsists and the notice is timely issued. Questions concerning the extension's validity and communication, waiver of notice or hearing, and evidentiary value of statements remain for adjudication in accordance with law.
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