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...
Integrity of the electoral process - suspicion of infringement of a right - The appellants argued for the reintroduction of paper ballots, provision of VVPAT slips to voters, and mandatory 100% counting of VVPAT slips to ensure transparency and voter confidence. - The Supreme Court upheld the current use of EVMs and VVPAT systems, rejecting calls for returning to paper ballots or increasing VVPAT slip verification. It emphasized the need for balance between electoral transparency and practicality, acknowledging the ECI’s efforts to maintain election integrity.
Integrity of the electoral process - suspicion of infringement of a right - The appellants argued for the reintroduction of paper ballots, provision of VVPAT slips to voters, and mandatory 100% counting of VVPAT slips to ensure transparency and voter confidence. - The Supreme Court upheld the current use of EVMs and VVPAT systems, rejecting calls for returning to paper ballots or increasing VVPAT slip verification. It emphasized the need for balance between electoral transparency and practicality, acknowledging the ECI’s efforts to maintain election integrity.
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