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 - insufficient funds - privity of contract - where the person committing an offence under Section 138 of the N.I.Act is a company, every person, who, at the time of commission of offence was incharge of, and was responsible to the company for conduct of business of the company, as well as the company, shall be deemed to be guilty of offence and liable to be proceeded against and punished accordingly. This is evident from the provisions of Section 141 of the N.I.Act. - HC
Dishonor of Cheque - insufficient funds - privity of contract - where the person committing an offence under Section 138 of the N.I.Act is a company, every person, who, at the time of commission of offence was incharge of, and was responsible to the company for conduct of business of the company, as well as the company, shall be deemed to be guilty of offence and liable to be proceeded against and punished accordingly. This is evident from the provisions of Section 141 of the N.I.Act. - HC
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