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...
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NCLAT dismissed the company appeal challenging an interim order regarding an Annual General Meeting (AGM). The Appellate Tribunal held that interlocutory orders exercising discretionary powers are not typically appealable under Section 421. The tribunal emphasized that procedural principles from previous cases cannot be mechanically applied to interim applications, particularly when judicial discretion involves human prudence. The court directed the lower tribunal to consider any future stay vacation application independently, without being influenced by the current observations, and to expeditiously decide the pending interlocutory application in accordance with legal provisions.
NCLAT dismissed the company appeal challenging an interim order regarding an Annual General Meeting (AGM). The Appellate Tribunal held that interlocutory orders exercising discretionary powers are not typically appealable under Section 421. The tribunal emphasized that procedural principles from previous cases cannot be mechanically applied to interim applications, particularly when judicial discretion involves human prudence. The court directed the lower tribunal to consider any future stay vacation application independently, without being influenced by the current observations, and to expeditiously decide the pending interlocutory application in accordance with legal provisions.
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