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...
Winding up – Appointment of Official Liquidator – Transfer of four properties were either made during the pendency of the reference or immediately before or during pendency of the winding up proceeding - In such event, the learned Judge was justified in directing Official Liquidator to take steps in this regard. - HC
Winding up – Appointment of Official Liquidator – Transfer of four properties were either made during the pendency of the reference or immediately before or during pendency of the winding up proceeding - In such event, the learned Judge was justified in directing Official Liquidator to take steps in this regard. - HC
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