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...
Dishonour of Cheque - time limit for payment of fine or compensation awarded - power of High Court to extend the time under Section 482 of Cr.P.C. - The Court cannot do justice to the accused and injustice to the complainant. When the legislature has enacted a provision to ensure that the complainant should promptly get at least some of the amount, the Court cannot circumvent the intention of the legislature by holding that the time can be extended by the High Court. - HC
Dishonour of Cheque - time limit for payment of fine or compensation awarded - power of High Court to extend the time under Section 482 of Cr.P.C. - The Court cannot do justice to the accused and injustice to the complainant. When the legislature has enacted a provision to ensure that the complainant should promptly get at least some of the amount, the Court cannot circumvent the intention of the legislature by holding that the time can be extended by the High Court. - HC
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