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 analyzed the arrest of an individual under the Prevention of Money Laundering Act, focusing on the legality of arrest and 'reasons to believe' standard. The Court found the arrest valid, noting the Enforcement Directorate's documented reasons demonstrating the petitioner's involvement in generating proceeds of crime through false scholarship claims totaling approximately 18.29 crores. The Court held that the arresting authority properly recorded satisfaction of the petitioner's potential guilt, and the arrest complied with Section 19(1) of the PMLA. The territorial jurisdiction of the remanding magistrate was also deemed appropriate. Consequently, the petition challenging the arrest was dismissed, upholding the legality of the enforcement action.
HC analyzed the arrest of an individual under the Prevention of Money Laundering Act, focusing on the legality of arrest and 'reasons to believe' standard. The Court found the arrest valid, noting the Enforcement Directorate's documented reasons demonstrating the petitioner's involvement in generating proceeds of crime through false scholarship claims totaling approximately 18.29 crores. The Court held that the arresting authority properly recorded satisfaction of the petitioner's potential guilt, and the arrest complied with Section 19(1) of the PMLA. The territorial jurisdiction of the remanding magistrate was also deemed appropriate. Consequently, the petition challenging the arrest was dismissed, upholding the legality of the enforcement action.
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