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 found the Trial Court's proceedings in MISC DJ/3623/2024 without jurisdiction, constituting a patent error on the record. Invoking Article 227 of the Constitution, the HC set aside the Trial Court's order dated 17.01.2025 and all subsequent proceedings. The Court emphasized that a court cannot suo moto confer jurisdiction where it statutorily lacks authority. The petition was allowed, effectively nullifying the Trial Court's actions and ensuring adherence to principles of equity, justice, and legal propriety.
HC found the Trial Court's proceedings in MISC DJ/3623/2024 without jurisdiction, constituting a patent error on the record. Invoking Article 227 of the Constitution, the HC set aside the Trial Court's order dated 17.01.2025 and all subsequent proceedings. The Court emphasized that a court cannot suo moto confer jurisdiction where it statutorily lacks authority. The petition was allowed, effectively nullifying the Trial Court's actions and ensuring adherence to principles of equity, justice, and legal propriety.
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