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...
Freezing of Bank Accounts - investigation under the FCRA - Seeking to continue utilising their accounts for payment of salary and institutional expenses - Section 37 of the Foreign Contribution (Regulation) Act 2010 - The Supreme Court addressed a case involving the freezing of accounts of an organization under investigation for alleged financial irregularities under the FCRA. While allowing the organization to utilize its accounts for essential expenses, the Court imposed strict conditions on maintaining and auditing accounts, with regular reporting to investigating authorities or the trial court. The Court refrained from making any findings on the allegations of contempt, emphasizing that the order aimed to facilitate the continued operation of the numerous institutions run by the petitioners.
Freezing of Bank Accounts - investigation under the FCRA - Seeking to continue utilising their accounts for payment of salary and institutional expenses - Section 37 of the Foreign Contribution (Regulation) Act 2010 - The Supreme Court addressed a case involving the freezing of accounts of an organization under investigation for alleged financial irregularities under the FCRA. While allowing the organization to utilize its accounts for essential expenses, the Court imposed strict conditions on maintaining and auditing accounts, with regular reporting to investigating authorities or the trial court. The Court refrained from making any findings on the allegations of contempt, emphasizing that the order aimed to facilitate the continued operation of the numerous institutions run by the petitioners.
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