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...
Grant of pre-arrest bail - case of applicant is that the applicant raised several contentions in the applications filed by them, however, all the contentions are not dealt with - principles of natural justice - It appears that learned advocate for the applicants has tried to re-argue the case by filing these applications for recalling of the order, which is not permissible. This Court is of the view that by way of filing these applications, applicants have indirectly requested this Court to review its own judgment, which is not permissible. - HC
Grant of pre-arrest bail - case of applicant is that the applicant raised several contentions in the applications filed by them, however, all the contentions are not dealt with - principles of natural justice - It appears that learned advocate for the applicants has tried to re-argue the case by filing these applications for recalling of the order, which is not permissible. This Court is of the view that by way of filing these applications, applicants have indirectly requested this Court to review its own judgment, which is not permissible. - HC
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