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...
The HC dismissed a writ petition challenging SEBI's attachment orders against an unregistered Collective Investment Scheme, ruling that the petitioner must exhaust the statutory appellate remedy under the SEBI Act before seeking judicial review. The Court determined that all grounds raised could be addressed by the Appellate Authority. While acknowledging that the limitation period for appeal had expired, the HC granted the petitioner a 30-day extension from the judgment date to file an appeal, directing that any such appeal should not be rejected on grounds of limitation given the case's unique circumstances.
The HC dismissed a writ petition challenging SEBI's attachment orders against an unregistered Collective Investment Scheme, ruling that the petitioner must exhaust the statutory appellate remedy under the SEBI Act before seeking judicial review. The Court determined that all grounds raised could be addressed by the Appellate Authority. While acknowledging that the limitation period for appeal had expired, the HC granted the petitioner a 30-day extension from the judgment date to file an appeal, directing that any such appeal should not be rejected on grounds of limitation given the case's unique circumstances.
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