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 quashed criminal proceedings related to allegedly forged TDS certificates in a business dispute. Complainant initiated criminal case 9 years after losing arbitration, making allegations against company and employee regarding false TDS documentation. Court found prosecution defective for naming only company without individual officers, noting vicarious liability principles require identification of responsible individuals. HC determined complaint was prima facie malafide, motivated by unfavorable arbitration outcome. Given mandatory TDS deduction requirements, existing business agreement with arbitration clause, and significant delay in filing criminal case, court held continuation would constitute abuse of process. Proceedings terminated under inherent jurisdiction.
HC quashed criminal proceedings related to allegedly forged TDS certificates in a business dispute. Complainant initiated criminal case 9 years after losing arbitration, making allegations against company and employee regarding false TDS documentation. Court found prosecution defective for naming only company without individual officers, noting vicarious liability principles require identification of responsible individuals. HC determined complaint was prima facie malafide, motivated by unfavorable arbitration outcome. Given mandatory TDS deduction requirements, existing business agreement with arbitration clause, and significant delay in filing criminal case, court held continuation would constitute abuse of process. Proceedings terminated under inherent jurisdiction.
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