Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Authority under the Customs Act to proceed against the property of a third party - Prohibition of Benami Property Transactions - The High Court emphasizes that respondent No. 2 cannot question the petitioner’s ownership of the flat, even if it was purchased by her husband. Referring to Section 3 of the Prohibition of Benami Property Transactions Act, 1988, the court states that only the husband could question the petitioner’s ownership, and any such dispute should be resolved in a civil court. - The High Court finds that respondent No. 2 lacked jurisdiction to issue the communication under the Customs Act. There is no provision allowing customs officials to attach the property of a third party, such as the petitioner, who is not connected to any recovery under the Customs Act.
Authority under the Customs Act to proceed against the property of a third party - Prohibition of Benami Property Transactions - The High Court emphasizes that respondent No. 2 cannot question the petitioner’s ownership of the flat, even if it was purchased by her husband. Referring to Section 3 of the Prohibition of Benami Property Transactions Act, 1988, the court states that only the husband could question the petitioner’s ownership, and any such dispute should be resolved in a civil court. - The High Court finds that respondent No. 2 lacked jurisdiction to issue the communication under the Customs Act. There is no provision allowing customs officials to attach the property of a third party, such as the petitioner, who is not connected to any recovery under the Customs Act.
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