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 - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the accused's right to contest the matter by presenting a plausible defense - It concluded that the magistrate erred in rejecting the application solely on the grounds of vagueness, as the disclosed defenses were sufficient to warrant cross-examination. The Court emphasized the magistrate's duty to ascertain whether the defense presented by the accused is probable and not merely a "moonshine defense."
Dishonour of Cheque - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the accused's right to contest the matter by presenting a plausible defense - It concluded that the magistrate erred in rejecting the application solely on the grounds of vagueness, as the disclosed defenses were sufficient to warrant cross-examination. The Court emphasized the magistrate's duty to ascertain whether the defense presented by the accused is probable and not merely a "moonshine defense."
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