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...
Validity of Investigation proceedings against the Employee by CID - Investigation was already being conducted by the SFIO - A specific procedure has been laid down under the Companies Act, 2013, for launching prosecution under the Act and how the investigation is to be carried out and SFIO has no role and scope to enquire into the offences committed by an individual under the Company. - There appears no illegality in registering the case by the CID and the provision under Section 212 (2) of the Companies Act, 2013 (which has already been mentioned above) has not denuded the investigation carried by any other agency, apart from SFIO. - HC
Validity of Investigation proceedings against the Employee by CID - Investigation was already being conducted by the SFIO - A specific procedure has been laid down under the Companies Act, 2013, for launching prosecution under the Act and how the investigation is to be carried out and SFIO has no role and scope to enquire into the offences committed by an individual under the Company. - There appears no illegality in registering the case by the CID and the provision under Section 212 (2) of the Companies Act, 2013 (which has already been mentioned above) has not denuded the investigation carried by any other agency, apart from SFIO. - HC
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