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...
Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought condonation of a 480-day delay in challenging a Magistrate's order dismissing a complaint u/ss 277 and 277A of the Income Tax Act and acquitting the accused. The delay arose due to the applicant's bona fide belief that the remedy against the impugned order was through a revision before the Sessions Court. Once objections were raised, the applicant promptly filed an appeal before the High Court, even while the revision was pending. The court held that the applicant had disclosed sufficient cause for the delay, considering the bona fide belief, diligent prosecution, and the fact that the complaint was dismissed solely due to non-appearance, not on merits. The court took a pragmatic view, prioritizing substantial justice over technicalities, and condoned the delay.
Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought condonation of a 480-day delay in challenging a Magistrate's order dismissing a complaint u/ss 277 and 277A of the Income Tax Act and acquitting the accused. The delay arose due to the applicant's bona fide belief that the remedy against the impugned order was through a revision before the Sessions Court. Once objections were raised, the applicant promptly filed an appeal before the High Court, even while the revision was pending. The court held that the applicant had disclosed sufficient cause for the delay, considering the bona fide belief, diligent prosecution, and the fact that the complaint was dismissed solely due to non-appearance, not on merits. The court took a pragmatic view, prioritizing substantial justice over technicalities, and condoned the delay.
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