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 - insufficiency of funds - vicarious liability of Managing Director - Considering the citation and as no specific averments were made by the 1st respondent as to how and in what manner the petitioner was responsible for the affairs of the company and the role played by him in cheating the complainant, and as there are no specific averments that the petitioner had induced or made the 1st respondent to part with the said money with an intention to cheat him from the inception, it is considered fit to quash the proceedings against the petitioner - A3. - HC
Dishonor of Cheque - insufficiency of funds - vicarious liability of Managing Director - Considering the citation and as no specific averments were made by the 1st respondent as to how and in what manner the petitioner was responsible for the affairs of the company and the role played by him in cheating the complainant, and as there are no specific averments that the petitioner had induced or made the 1st respondent to part with the said money with an intention to cheat him from the inception, it is considered fit to quash the proceedings against the petitioner - A3. - HC
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