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...
SC reviewed the guidelines for Senior Advocate designation under Section 16(2) of the Advocates Act, 1961. The Court found the existing point-based assessment system ineffective and subjective. Key conclusions mandate High Courts to frame new Rules within 4 months, emphasizing: Full Court decision-making, democratic voting if consensus fails, maintaining 10-year practice minimum, allowing self-application and ex-officio designation, prohibiting individual judicial recommendations, and conducting annual designation exercises. Existing processes initiated under previous guidelines remain valid, but new applications are suspended until proper Rules are established. The Court emphasized continuous system improvement and transparency in the designation process.
SC reviewed the guidelines for Senior Advocate designation under Section 16(2) of the Advocates Act, 1961. The Court found the existing point-based assessment system ineffective and subjective. Key conclusions mandate High Courts to frame new Rules within 4 months, emphasizing: Full Court decision-making, democratic voting if consensus fails, maintaining 10-year practice minimum, allowing self-application and ex-officio designation, prohibiting individual judicial recommendations, and conducting annual designation exercises. Existing processes initiated under previous guidelines remain valid, but new applications are suspended until proper Rules are established. The Court emphasized continuous system improvement and transparency in the designation process.
Note: It is a system-generated summary and is for quick reference only.