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 - locus standi to file the complaint under Section 138 of NI Act - Since complainant specifically pleaded in the complaint that he is proprietor of firm concerned i.e. M/s. Roshan Lal & Sons, it cannot be said that he had no locus standi to file the complaint under Section 138 of the Act. Moreover, cheque in question has been not issued in favour of Individual, rather same was issued in favour of the proprietorship firm - HC
Dishonor of Cheque - locus standi to file the complaint under Section 138 of NI Act - Since complainant specifically pleaded in the complaint that he is proprietor of firm concerned i.e. M/s. Roshan Lal & Sons, it cannot be said that he had no locus standi to file the complaint under Section 138 of the Act. Moreover, cheque in question has been not issued in favour of Individual, rather same was issued in favour of the proprietorship firm - HC
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