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 - Petitioner is an agent of the accused no. 1 firm - vicarious liability of the petitioner - It noted that there were no specific allegations against the petitioner except being labeled as an agent. - The High court found that the offense under Section 138 of the Act was not made out against the petitioner. - It observed that the complaints failed to establish that the petitioner was in charge of or responsible for the conduct of the business of Laycana - The complaint against the petitioner quashed.
Dishonour of Cheque - Petitioner is an agent of the accused no. 1 firm - vicarious liability of the petitioner - It noted that there were no specific allegations against the petitioner except being labeled as an agent. - The High court found that the offense under Section 138 of the Act was not made out against the petitioner. - It observed that the complaints failed to establish that the petitioner was in charge of or responsible for the conduct of the business of Laycana - The complaint against the petitioner quashed.
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