Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
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Provisional attachment proceedings require service of relied-upon documents and a fair opportunity to respond. Acknowledged receipt of the notice and supporting material, particularly where no contemporaneous complaint challenges the acknowledgement, undermines a later claim of non-supply. Permitted inspection of records and sufficient time to file a reply may satisfy natural justice requirements. Subsequent requests for additional copies or further time can be treated as delaying conduct where the material has already been served and access to records was available.
Provisional attachment proceedings require service of relied-upon documents and a fair opportunity to respond. Acknowledged receipt of the notice and supporting material, particularly where no contemporaneous complaint challenges the acknowledgement, undermines a later claim of non-supply. Permitted inspection of records and sufficient time to file a reply may satisfy natural justice requirements. Subsequent requests for additional copies or further time can be treated as delaying conduct where the material has already been served and access to records was available.
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