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...
Failure to make repayment of deposit with interest u/s 74(3) - NCLT directed the ROC to initiate prosecution u/s 73(4) - ROC also referred to the SFIO to make an inquiry into the allegations of siphoning off the funds - Appellants have compromised with the Respondent - liberty granted to request the District Sessions Court, Dwarka or to move any other authority before which any enquiry or action is pending for suitable relief - no relief for SFIO proceedings
Failure to make repayment of deposit with interest u/s 74(3) - NCLT directed the ROC to initiate prosecution u/s 73(4) - ROC also referred to the SFIO to make an inquiry into the allegations of siphoning off the funds - Appellants have compromised with the Respondent - liberty granted to request the District Sessions Court, Dwarka or to move any other authority before which any enquiry or action is pending for suitable relief - no relief for SFIO proceedings
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