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...
Applicability of principles of natural justice on the proceedings of the NGT - alleged violators were not given an opportunity to object to the report with regard to alleged violations - Issue related to storing, handling, management and utilization of fly ash and consequential continuing damage to the environment and public health - The NGT though is a special adjudicatory body constituted by an Act of Parliament, nevertheless, the discharge of its function must be in accordance with law which would also include compliance with the principles of natural justice as envisaged in Section 19(1) of the Act. - Matter restored back to NGT for fresh consideration - SC
Applicability of principles of natural justice on the proceedings of the NGT - alleged violators were not given an opportunity to object to the report with regard to alleged violations - Issue related to storing, handling, management and utilization of fly ash and consequential continuing damage to the environment and public health - The NGT though is a special adjudicatory body constituted by an Act of Parliament, nevertheless, the discharge of its function must be in accordance with law which would also include compliance with the principles of natural justice as envisaged in Section 19(1) of the Act. - Matter restored back to NGT for fresh consideration - SC
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