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 upheld the power to compound an offence under Section 147 even after conviction in a cheque dishonour case. Relying on precedential judgments, the court exercised its plenary discretion to set aside the prior conviction and sentence. The court found no legal impediment to accept the application for compounding the offence under Section 147 of the Act, read with Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. Consequently, the criminal revision order and judgment of conviction were recalled, effectively allowing the compounding of the offence post-conviction.
HC upheld the power to compound an offence under Section 147 even after conviction in a cheque dishonour case. Relying on precedential judgments, the court exercised its plenary discretion to set aside the prior conviction and sentence. The court found no legal impediment to accept the application for compounding the offence under Section 147 of the Act, read with Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. Consequently, the criminal revision order and judgment of conviction were recalled, effectively allowing the compounding of the offence post-conviction.
Note: It is a system-generated summary and is for quick reference only.