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...
Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in smuggling case. Court invoked Section 482 CrPC for complete justice, as respondent's conduct was reprehensible and unbecoming. Articles 20, 21, and 22 rights extend to non-citizens. Petitioner granted exit permit within two weeks and Rs. 10,00,000 compensation for mental agony, trauma, and sufferings due to respondent's conduct. Petition allowed.
Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in smuggling case. Court invoked Section 482 CrPC for complete justice, as respondent's conduct was reprehensible and unbecoming. Articles 20, 21, and 22 rights extend to non-citizens. Petitioner granted exit permit within two weeks and Rs. 10,00,000 compensation for mental agony, trauma, and sufferings due to respondent's conduct. Petition allowed.
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