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...
Garnishee order - long delay of about more than a year in filing these writ petitions - The High Court acknowledged the substantial delay in filing the writ petitions. Despite the petitioner's argument that the impugned orders of garnishee were appealable under statute, the Court emphasized the importance of adhering to statutory timelines. Consequently, the Court was disinclined to grant relief to the petitioner due to the inordinate delay. Instead, the Court denied relief to the petitioner but allowed them to file appeals under certain conditions. These conditions included making a pre-deposit in each appeal, paying a cost of Rs. 1 lakh for delays.
Garnishee order - long delay of about more than a year in filing these writ petitions - The High Court acknowledged the substantial delay in filing the writ petitions. Despite the petitioner's argument that the impugned orders of garnishee were appealable under statute, the Court emphasized the importance of adhering to statutory timelines. Consequently, the Court was disinclined to grant relief to the petitioner due to the inordinate delay. Instead, the Court denied relief to the petitioner but allowed them to file appeals under certain conditions. These conditions included making a pre-deposit in each appeal, paying a cost of Rs. 1 lakh for delays.
Note: It is a system-generated summary and is for quick reference only.