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...
Seeking grant of bail - Petitioner's severe health condition (duodenal cancer) and his wife’s terminal illness, exacerbating his mental distress - The court found that the applicant’s medical condition met the criteria of 'sick' or 'infirm' under the proviso to Section 45(1) of the PMLA. The severity of his and his spouse’s health conditions justified a more humane consideration under the law. The court granted bail to the applicant for a period of two months, subject to several conditions aimed at ensuring that the applicant does not flee or tamper with evidence. These included staying within the jurisdiction, surrendering his passport, and not contacting co-accused or engaging in similar activities.
Seeking grant of bail - Petitioner's severe health condition (duodenal cancer) and his wife’s terminal illness, exacerbating his mental distress - The court found that the applicant’s medical condition met the criteria of 'sick' or 'infirm' under the proviso to Section 45(1) of the PMLA. The severity of his and his spouse’s health conditions justified a more humane consideration under the law. The court granted bail to the applicant for a period of two months, subject to several conditions aimed at ensuring that the applicant does not flee or tamper with evidence. These included staying within the jurisdiction, surrendering his passport, and not contacting co-accused or engaging in similar activities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
