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 determined the rights of a shipping line in a contempt proceeding, finding the impleadment of the appellant as a party was unlawful. The court set aside orders dated 17.02.2022, 04.03.2022, and 18.04.2022, which improperly adjudicated the appellant's rights in a contempt petition originally filed against customs department officers. The court held that determining the shipping line's rights in a contempt proceeding where it was not an original party was unwarranted and procedurally incorrect. Consequently, the appeal was allowed, nullifying the challenged orders and restoring the procedural status quo.
SC determined the rights of a shipping line in a contempt proceeding, finding the impleadment of the appellant as a party was unlawful. The court set aside orders dated 17.02.2022, 04.03.2022, and 18.04.2022, which improperly adjudicated the appellant's rights in a contempt petition originally filed against customs department officers. The court held that determining the shipping line's rights in a contempt proceeding where it was not an original party was unwarranted and procedurally incorrect. Consequently, the appeal was allowed, nullifying the challenged orders and restoring the procedural status quo.
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