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...
Offence u/s 138 of Negotiable Instruments Act is not compoundable u/s 320 Criminal Procedure Code. High Court erred in invoking power u/s 482 Criminal Procedure Code and Section 147 Negotiable Instruments Act to compound offence. Section 482 Criminal Procedure Code allows inherent powers to High Court when no other efficacious remedy available, not where specific statutory remedy exists. Section 147 Negotiable Instruments Act provision for compounding offences requires complainant's consent. Impugned judgment quashed to extent of compounding offence invoking Section 482 Criminal Procedure Code and Section 147 Negotiable Instruments Act. Appeal disposed, no need to restore proceedings before trial court.
Offence u/s 138 of Negotiable Instruments Act is not compoundable u/s 320 Criminal Procedure Code. High Court erred in invoking power u/s 482 Criminal Procedure Code and Section 147 Negotiable Instruments Act to compound offence. Section 482 Criminal Procedure Code allows inherent powers to High Court when no other efficacious remedy available, not where specific statutory remedy exists. Section 147 Negotiable Instruments Act provision for compounding offences requires complainant's consent. Impugned judgment quashed to extent of compounding offence invoking Section 482 Criminal Procedure Code and Section 147 Negotiable Instruments Act. Appeal disposed, no need to restore proceedings before trial court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
