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...
Claim of appellant rejected on the ground that Resolution Plan has been approved by the CoC - right to claim consideration of claim again in third round - NOIDA’s status and claims - The Appellate Tribunal found that with the Resolution Plan's resubmission, previously rejected claims should be considered anew, especially since they are no longer barred by an approved plan. - NCLAT issued the directions as: The Adjudicating Authority must dispose of pending applications before the resubmission of the Resolution Plan. The SRA must incorporate any directions resulting from these applications into the revised plan. The CoC is to reconsider the revised plan only after these inclusions.
Claim of appellant rejected on the ground that Resolution Plan has been approved by the CoC - right to claim consideration of claim again in third round - NOIDA’s status and claims - The Appellate Tribunal found that with the Resolution Plan's resubmission, previously rejected claims should be considered anew, especially since they are no longer barred by an approved plan. - NCLAT issued the directions as: The Adjudicating Authority must dispose of pending applications before the resubmission of the Resolution Plan. The SRA must incorporate any directions resulting from these applications into the revised plan. The CoC is to reconsider the revised plan only after these inclusions.
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