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...
Allegations against applicant involve laundering Rs. 12 crore proceeds of crime from cattle smuggling by her father, who received bribes from BSF personnel. Though not accused in predicate offence, prima facie evidence shows applicant owns firms used for laundering. Despite stringent PMLA provisions, right to liberty under Article 21 must be upheld. Proviso to Section 45(1) PMLA entitles women special treatment for bail. Following recent Supreme Court precedents, considering voluminous chargesheet, applicant's status as woman, and potential lengthy trial, regular bail granted on Rs. 10 lakh personal bond and surety, subject to conditions.
Allegations against applicant involve laundering Rs. 12 crore proceeds of crime from cattle smuggling by her father, who received bribes from BSF personnel. Though not accused in predicate offence, prima facie evidence shows applicant owns firms used for laundering. Despite stringent PMLA provisions, right to liberty under Article 21 must be upheld. Proviso to Section 45(1) PMLA entitles women special treatment for bail. Following recent Supreme Court precedents, considering voluminous chargesheet, applicant's status as woman, and potential lengthy trial, regular bail granted on Rs. 10 lakh personal bond and surety, subject to conditions.
Note: It is a system-generated summary and is for quick reference only.