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...
Seeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices - It is a settled law which has been reiterated by the Apex Court in number of judicial pronouncements that the purpose of custody of an accused is only to aid investigation. The custodial detention is not to be used as a tool for pre-trial punishment. Since, the custody of the accused is no longer required for aiding the investigation, therefore, no ground is made out for keeping him further detained in custody. - DSC
Seeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices - It is a settled law which has been reiterated by the Apex Court in number of judicial pronouncements that the purpose of custody of an accused is only to aid investigation. The custodial detention is not to be used as a tool for pre-trial punishment. Since, the custody of the accused is no longer required for aiding the investigation, therefore, no ground is made out for keeping him further detained in custody. - DSC
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