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...
Dishonor of Cheque - acquittal of the accused - When the contract agreement was cancelled, question of enforcing the agreement does not arise. - The Trial judge has committed an error in coming to the conclusion that the complainant has not produced documents to show that there was talks between himself and accused pertaining to calculation of damages after alleged breach of contract for which accused had issued the cheque - the Trial Judge proceeded to pass an acquittal order not based on the presumption as well as on the settled principles of law and the material available on record. - HC
Dishonor of Cheque - acquittal of the accused - When the contract agreement was cancelled, question of enforcing the agreement does not arise. - The Trial judge has committed an error in coming to the conclusion that the complainant has not produced documents to show that there was talks between himself and accused pertaining to calculation of damages after alleged breach of contract for which accused had issued the cheque - the Trial Judge proceeded to pass an acquittal order not based on the presumption as well as on the settled principles of law and the material available on record. - HC
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