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...
Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the field of law and should be appointed instead of members having no experience in the field of law? - The Telangana High Court set aside the learned Single Judge's order, holding that the PMLA does not mandate the Adjudicating Authority to include a member with legal experience. The PMLA provisions allow for the Authority to perform its designated functions without this requirement, supported by the appellate mechanism that ensures judicial review and adherence to legal standards.
Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the field of law and should be appointed instead of members having no experience in the field of law? - The Telangana High Court set aside the learned Single Judge's order, holding that the PMLA does not mandate the Adjudicating Authority to include a member with legal experience. The PMLA provisions allow for the Authority to perform its designated functions without this requirement, supported by the appellate mechanism that ensures judicial review and adherence to legal standards.
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