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...
Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with in MUNAGALA ROJA HARSHA VARDHINI VERSUS VARDHANSMART PRIVATE LIMITED, wherein Tribunal elaborated on factors determining "Certified Copy" for appeals u/s 61 of Insolvency and Bankruptcy Code, 2016. Three-Member Bench laid issue to rest, drawing from V. Nagarajan V. SKS Ispat, that where appellant before NCLAT hasn't applied for certified copy u/s 76 of Evidence Act and Rule 2(9) of NCLT Rules after paying requisite fee, free copy won't be treated as certified copy u/r 22(2) for maintaining appeal. Necessity of certified copy for appeal distinguished from free copy already decided by larger Bench. Free copy u/r 50 of NCLT Rules, 2016 can't substitute certified copy u/r 22(2) of NCLAT Rules, 2016 and Section 2(j) of NCLT Rules read with Section 76 of Evidence Act.
Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with in MUNAGALA ROJA HARSHA VARDHINI VERSUS VARDHANSMART PRIVATE LIMITED, wherein Tribunal elaborated on factors determining "Certified Copy" for appeals u/s 61 of Insolvency and Bankruptcy Code, 2016. Three-Member Bench laid issue to rest, drawing from V. Nagarajan V. SKS Ispat, that where appellant before NCLAT hasn't applied for certified copy u/s 76 of Evidence Act and Rule 2(9) of NCLT Rules after paying requisite fee, free copy won't be treated as certified copy u/r 22(2) for maintaining appeal. Necessity of certified copy for appeal distinguished from free copy already decided by larger Bench. Free copy u/r 50 of NCLT Rules, 2016 can't substitute certified copy u/r 22(2) of NCLAT Rules, 2016 and Section 2(j) of NCLT Rules read with Section 76 of Evidence Act.
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