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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 High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
Note: It is a system-generated summary and is for quick reference only.