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...
HC ruled on a Benami property case where petitioners initially challenged provisional attachment orders u/s 26(3) of the Prohibition of Benami Property Transactions Act. Though petitioners bypassed the standard appellate process, the court deemed their proceedings as good faith actions. The court directed petitioners to pursue appellate remedy before the Appellate Tribunal, allowing them until February 28, 2025, to file appeals. The period of pending writ petition will be excluded from limitation u/s 14 of Limitation Act. For ongoing confiscation proceedings, the Adjudicating Authority must grant petitioners adequate time as per Proviso to Section 27(1) before proceeding further. Appeals filed by the specified deadline won't be dismissed on limitation grounds.
HC ruled on a Benami property case where petitioners initially challenged provisional attachment orders u/s 26(3) of the Prohibition of Benami Property Transactions Act. Though petitioners bypassed the standard appellate process, the court deemed their proceedings as good faith actions. The court directed petitioners to pursue appellate remedy before the Appellate Tribunal, allowing them until February 28, 2025, to file appeals. The period of pending writ petition will be excluded from limitation u/s 14 of Limitation Act. For ongoing confiscation proceedings, the Adjudicating Authority must grant petitioners adequate time as per Proviso to Section 27(1) before proceeding further. Appeals filed by the specified deadline won't be dismissed on limitation grounds.
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