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 dismissed SLP challenging rejection of Order VII Rule 11 CPC application. The court held that subsequent property purchasers cannot challenge plaint maintainability without direct knowledge of property's original ownership status. The court emphasized that benami transaction exceptions involve disputed factual questions inappropriate for plaint rejection at preliminary stage. Section 14 of Benami Act does not prohibit property suits, and parties retain right to contest substantive issues on merits. No prejudice or miscarriage of justice was established, rendering special leave petitions non-maintainable.
SC dismissed SLP challenging rejection of Order VII Rule 11 CPC application. The court held that subsequent property purchasers cannot challenge plaint maintainability without direct knowledge of property's original ownership status. The court emphasized that benami transaction exceptions involve disputed factual questions inappropriate for plaint rejection at preliminary stage. Section 14 of Benami Act does not prohibit property suits, and parties retain right to contest substantive issues on merits. No prejudice or miscarriage of justice was established, rendering special leave petitions non-maintainable.
Note: It is a system-generated summary and is for quick reference only.