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...
Reduction of the competition to its electors by creating indirect entry barriers into the profession of legal service - whether the Second Respondent/ ‘Bar Council of India’ comes within the ambit of ‘enterprise’ as per Section 2(h) of the Competition Act, 2002? - It is crystalline clear that the Second Respondent/ ‘Bar Council of India’/ Statutory Body has its primordial role to perform its duties and hence, this ‘Tribunal’ without any haziness holds that the Second Respondent/ ‘Bar Council of India’ is not an ‘enterprise’ having any economic and commercial activity. - AT
Reduction of the competition to its electors by creating indirect entry barriers into the profession of legal service - whether the Second Respondent/ ‘Bar Council of India’ comes within the ambit of ‘enterprise’ as per Section 2(h) of the Competition Act, 2002? - It is crystalline clear that the Second Respondent/ ‘Bar Council of India’/ Statutory Body has its primordial role to perform its duties and hence, this ‘Tribunal’ without any haziness holds that the Second Respondent/ ‘Bar Council of India’ is not an ‘enterprise’ having any economic and commercial activity. - AT
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