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...
The Central Government, under section 43(1) of the PMLA and in consultation with the Chief Justice of the Andhra Pradesh High Court, has amended the designation of Special Courts for PMLA cases in Andhra Pradesh. The Principal Special Judge Court for CBI cases at Visakhapatnam is now vested with jurisdiction over specified revenue districts in the northern and central regions of the state, handling all PMLA cases arising from CBI investigations or charge sheets. Additionally, the I Additional Special Judge Court for CBI cases at Visakhapatnam is assigned jurisdiction over specified revenue districts in the southern region of Andhra Pradesh. This amendment expands and delineates the territorial jurisdiction of designated Special Courts to facilitate the adjudication of PMLA offenses linked to CBI investigations across the entire state.
The Central Government, under section 43(1) of the PMLA and in consultation with the Chief Justice of the Andhra Pradesh High Court, has amended the designation of Special Courts for PMLA cases in Andhra Pradesh. The Principal Special Judge Court for CBI cases at Visakhapatnam is now vested with jurisdiction over specified revenue districts in the northern and central regions of the state, handling all PMLA cases arising from CBI investigations or charge sheets. Additionally, the I Additional Special Judge Court for CBI cases at Visakhapatnam is assigned jurisdiction over specified revenue districts in the southern region of Andhra Pradesh. This amendment expands and delineates the territorial jurisdiction of designated Special Courts to facilitate the adjudication of PMLA offenses linked to CBI investigations across the entire state.
Note: It is a system-generated summary and is for quick reference only.