Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
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Ex-parte ad-interim injunction against the appellants - Defamatory Article authored by Defendant Nos. 3-5 and published by Defendant Nos. 1 and 2 as stated in the present Suit are defamatory to the Plaintiff - The Court dismissed the appeal, finding the ex-parte ad-interim injunction justified based on prima facie evidence and the balance of convenience favoring the respondent. The Court noted the importance of procedural adherence in granting such injunctions, emphasizing that the initial order was not arbitrary and was within legal bounds. - The Court emphasized the distinction between freedom of speech and defamation, underscoring the necessity of responsible journalism. It concluded that the appellants had not provided sufficient justification to refute the claims of defamation and upheld the injunction.
Ex-parte ad-interim injunction against the appellants - Defamatory Article authored by Defendant Nos. 3-5 and published by Defendant Nos. 1 and 2 as stated in the present Suit are defamatory to the Plaintiff - The Court dismissed the appeal, finding the ex-parte ad-interim injunction justified based on prima facie evidence and the balance of convenience favoring the respondent. The Court noted the importance of procedural adherence in granting such injunctions, emphasizing that the initial order was not arbitrary and was within legal bounds. - The Court emphasized the distinction between freedom of speech and defamation, underscoring the necessity of responsible journalism. It concluded that the appellants had not provided sufficient justification to refute the claims of defamation and upheld the injunction.
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