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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...
Bank Branch Manager found guilty of misconduct involving fictitious debits to crop insurance accounts and unauthorized credits to SKCC accounts. SC held disciplinary inquiry was procedurally fair with adequate evidence, rejecting claims of natural justice violation. Criminal acquittal deemed irrelevant to disciplinary proceedings given different standards of proof. While misconduct was serious for a Branch Manager position requiring high integrity, considering respondent's unblemished career and reimbursement of financial loss, dismissal penalty modified to reduction in pay scale for one year without cumulative effect or pension impact under Regulation 4(e) of Disciplinary Regulations. Appeal partially allowed, upholding misconduct findings but moderating penalty.
Bank Branch Manager found guilty of misconduct involving fictitious debits to crop insurance accounts and unauthorized credits to SKCC accounts. SC held disciplinary inquiry was procedurally fair with adequate evidence, rejecting claims of natural justice violation. Criminal acquittal deemed irrelevant to disciplinary proceedings given different standards of proof. While misconduct was serious for a Branch Manager position requiring high integrity, considering respondent's unblemished career and reimbursement of financial loss, dismissal penalty modified to reduction in pay scale for one year without cumulative effect or pension impact under Regulation 4(e) of Disciplinary Regulations. Appeal partially allowed, upholding misconduct findings but moderating penalty.
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