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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...
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Seeking interim protection against an apprehended action of arrest - It is not found that the issuance of summons to petitioners is without jurisdiction and authority of law. The action initiated by the respondents does not appear to be actuated by any mala fide intention and further taking into consideration the material disclosed during various searches and raids conducted by the respondent authorities involving M/s MPPL and M/s. MPSPL, any interim order cannot be passed in favour of the petitioners, keeping in view that an application for grant of anticipatory bail is not dealt with, but challenge to jurisdiction and authority of respondents in issuing summons under Section 70 of the CGST Act. - HC
Seeking interim protection against an apprehended action of arrest - It is not found that the issuance of summons to petitioners is without jurisdiction and authority of law. The action initiated by the respondents does not appear to be actuated by any mala fide intention and further taking into consideration the material disclosed during various searches and raids conducted by the respondent authorities involving M/s MPPL and M/s. MPSPL, any interim order cannot be passed in favour of the petitioners, keeping in view that an application for grant of anticipatory bail is not dealt with, but challenge to jurisdiction and authority of respondents in issuing summons under Section 70 of the CGST Act. - HC
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