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 ex parte dismissal of criminal appeal violative of natural justice principles under Articles 14 and 21. The lower court's order was set aside due to procedural irregularities in appeal hearing, specifically the dismissal without providing opportunity of representation. The HC remanded the matter back to the Appellate Court with explicit directions to: (a) rehear the appeal on merits (b) ensure proper legal representation (c) appoint amicus curiae if appellant is unrepresented (d) independently dispose of the case without being influenced by HC's observations. The petitioner was also granted liberty to pursue alternative legal remedies if deemed appropriate.
HC found the ex parte dismissal of criminal appeal violative of natural justice principles under Articles 14 and 21. The lower court's order was set aside due to procedural irregularities in appeal hearing, specifically the dismissal without providing opportunity of representation. The HC remanded the matter back to the Appellate Court with explicit directions to: (a) rehear the appeal on merits (b) ensure proper legal representation (c) appoint amicus curiae if appellant is unrepresented (d) independently dispose of the case without being influenced by HC's observations. The petitioner was also granted liberty to pursue alternative legal remedies if deemed appropriate.
Note: It is a system-generated summary and is for quick reference only.