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 granted to co-accused in Delhi Excise policy scam case, accused allegedly acted as middleman and involved in irregularities. Court held fundamental rights under Article 21 cannot be arbitrarily subjugated to statutory bar. Accused lodged in jail for considerable period, little possibility of trial reaching finality soon. Liberty under Article 21 not abrogated even for special statutes with twin bail bar. Bail being rule, jail exception principle upheld. Keeping undertrial for long duration defeats principle, especially when maximum sentence is 7 years. Petitioner directed to be released on bail of Rs. 10 lakh, not to tamper evidence or influence witnesses.
Bail granted to co-accused in Delhi Excise policy scam case, accused allegedly acted as middleman and involved in irregularities. Court held fundamental rights under Article 21 cannot be arbitrarily subjugated to statutory bar. Accused lodged in jail for considerable period, little possibility of trial reaching finality soon. Liberty under Article 21 not abrogated even for special statutes with twin bail bar. Bail being rule, jail exception principle upheld. Keeping undertrial for long duration defeats principle, especially when maximum sentence is 7 years. Petitioner directed to be released on bail of Rs. 10 lakh, not to tamper evidence or influence witnesses.
Note: It is a system-generated summary and is for quick reference only.