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 regular bail - the High court noted the absence of a predicate offense or ongoing investigation related to a scheduled offense, aligning with the Supreme Court's stance that prosecution under PMLA cannot proceed on assumption without a registered or pending scheduled offense. Meeting the twin conditions of Section 45(1)(ii) of the PMLA, the court was satisfied there were reasonable grounds to believe the petitioner was not guilty of the offense - Bail granted.
Seeking grant of regular bail - the High court noted the absence of a predicate offense or ongoing investigation related to a scheduled offense, aligning with the Supreme Court's stance that prosecution under PMLA cannot proceed on assumption without a registered or pending scheduled offense. Meeting the twin conditions of Section 45(1)(ii) of the PMLA, the court was satisfied there were reasonable grounds to believe the petitioner was not guilty of the offense - Bail granted.
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