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...
The Supreme Court addressed the issue of whether a Member of Parliament or Legislative Assembly can claim immunity from prosecution for bribery u/s Articles 105 and 194 of the Constitution. The Court held that the doctrine of stare decisis is not inflexible and a previous decision may be reconsidered. Privileges in India are subject to judicial review. An individual legislator cannot claim privilege to seek immunity from bribery prosecution as it does not serve the collective functioning of the House. Bribery is not immune u/s Articles 105 and 194 as it undermines probity in public life. The interpretation granting immunity for bribery in exchange for a vote is paradoxical and contrary to the Constitution. The appeal was disposed of.
The Supreme Court addressed the issue of whether a Member of Parliament or Legislative Assembly can claim immunity from prosecution for bribery u/s Articles 105 and 194 of the Constitution. The Court held that the doctrine of stare decisis is not inflexible and a previous decision may be reconsidered. Privileges in India are subject to judicial review. An individual legislator cannot claim privilege to seek immunity from bribery prosecution as it does not serve the collective functioning of the House. Bribery is not immune u/s Articles 105 and 194 as it undermines probity in public life. The interpretation granting immunity for bribery in exchange for a vote is paradoxical and contrary to the Constitution. The appeal was disposed of.
Note: It is a system-generated summary and is for quick reference only.