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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...
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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 SC held that digital KYC processes must be universally accessible for persons with disabilities. The Court issued comprehensive directions to RBI and other authorities to ensure inclusive digital infrastructure, mandating accessibility standards, alternative verification methods, and grievance redressal mechanisms. Key directives include developing accessible websites, providing sign language interpretation, allowing alternative identification methods, and establishing dedicated helplines. The ruling emphasizes digital access as a constitutional imperative under Article 21, requiring proactive state intervention to secure dignity and equal participation for marginalized populations. The writ petitions were disposed of without costs.
The SC held that digital KYC processes must be universally accessible for persons with disabilities. The Court issued comprehensive directions to RBI and other authorities to ensure inclusive digital infrastructure, mandating accessibility standards, alternative verification methods, and grievance redressal mechanisms. Key directives include developing accessible websites, providing sign language interpretation, allowing alternative identification methods, and establishing dedicated helplines. The ruling emphasizes digital access as a constitutional imperative under Article 21, requiring proactive state intervention to secure dignity and equal participation for marginalized populations. The writ petitions were disposed of without costs.
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