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...
Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything showing a statutory requirement that imposes a legal duty, the writ compelling the authorities to do something cannot be issued. - In the absence of any material to show the entitlement of the petitioner to more than what was already paid to him, the writ petition should necessarily fail, and accordingly, the same is dismissed. - HC
Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything showing a statutory requirement that imposes a legal duty, the writ compelling the authorities to do something cannot be issued. - In the absence of any material to show the entitlement of the petitioner to more than what was already paid to him, the writ petition should necessarily fail, and accordingly, the same is dismissed. - HC
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