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...
Release of Custody of cash invoking Section 451 of the Cr.P.C. - the apportionment of the amount as between the claimants and release of 40% of the cash amount in deposit to the petitioner as if such portion of the amount would satisfy the claim of the Income Tax authorities is factually and legally wrong. That part of the impugned order allowing the first respondent to get release of 60% of cash in deposit on tender of bank guarantee, therefore, requires to be modified. - HC
Release of Custody of cash invoking Section 451 of the Cr.P.C. - the apportionment of the amount as between the claimants and release of 40% of the cash amount in deposit to the petitioner as if such portion of the amount would satisfy the claim of the Income Tax authorities is factually and legally wrong. That part of the impugned order allowing the first respondent to get release of 60% of cash in deposit on tender of bank guarantee, therefore, requires to be modified. - HC
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