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 permits Enforcement Directorate to continue money laundering investigation under PMLA, allowing utilization of documents and statements obtained during search and seizure. While specific petitioner's case remains pending appellate review, the investigating agency can proceed with inquiry against other accused and persons. The court emphasizes that PMLA investigations are continuous processes and judicial intervention should be minimal, especially at early investigative stages, unless there is manifest procedural abuse. The application is disposed of, enabling the investigation to move forward in accordance with legal provisions.
HC permits Enforcement Directorate to continue money laundering investigation under PMLA, allowing utilization of documents and statements obtained during search and seizure. While specific petitioner's case remains pending appellate review, the investigating agency can proceed with inquiry against other accused and persons. The court emphasizes that PMLA investigations are continuous processes and judicial intervention should be minimal, especially at early investigative stages, unless there is manifest procedural abuse. The application is disposed of, enabling the investigation to move forward in accordance with legal provisions.
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