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...
Bail applications filed u/s 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, for offenses punishable u/ss 132 and 135 of the Customs Act, 1962, involving conscious possession of 1875.91 grams of gold paste concealed in five capsules. Held that as the petitioners have been in judicial custody for 61 days, investigation is incomplete, alleged offenses are punishable up to ten years, and the Investigating Officer has not filed the complaint, the petitioners are entitled to compulsive bail u/s 167(2) of the Code. Applications allowed, directing release of petitioners on bail upon executing a bond of Rs.1,00,000/- with two solvent sureties each for the like sum, subject to conditions imposed by the court having jurisdiction.
Bail applications filed u/s 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, for offenses punishable u/ss 132 and 135 of the Customs Act, 1962, involving conscious possession of 1875.91 grams of gold paste concealed in five capsules. Held that as the petitioners have been in judicial custody for 61 days, investigation is incomplete, alleged offenses are punishable up to ten years, and the Investigating Officer has not filed the complaint, the petitioners are entitled to compulsive bail u/s 167(2) of the Code. Applications allowed, directing release of petitioners on bail upon executing a bond of Rs.1,00,000/- with two solvent sureties each for the like sum, subject to conditions imposed by the court having jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
