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...
Dividend declared but not claimed for more then 7 years - the petitioner is an 81 year old woman who was not aware even about the existence of the shares until recently on 2019 - the shares were acquired by her son who died on 1993 - transfer of such amount to Investor Education and Protection Fund (IEPF) - No deprivation of property is taking place, under the Impugned Provisions, and as such Article 300-A is not attracted in this case. - HC
Dividend declared but not claimed for more then 7 years - the petitioner is an 81 year old woman who was not aware even about the existence of the shares until recently on 2019 - the shares were acquired by her son who died on 1993 - transfer of such amount to Investor Education and Protection Fund (IEPF) - No deprivation of property is taking place, under the Impugned Provisions, and as such Article 300-A is not attracted in this case. - HC
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