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 HC quashed and set aside the Magistrate's orders dated 06.12.2024 due to material irregularities and non-compliance with Section 315 Cr.P.C. and Section 145 of the Negotiable Instruments Act in a cheque dishonour case. The Magistrate erred by proceeding without a written application from the accused to be examined as a witness and improperly closed the accused's evidence after multiple adjournments where the accused was absent. The matter is remanded with directions that the accused must file a written request under Section 315(1)(a) Cr.P.C. to examine himself. The Magistrate shall then permit the accused's oral evidence, allowing documentary evidence only upon justified application, and carefully consider any further evidence after assessing its necessity. The proceedings shall continue from this stage, ensuring adherence to natural justice and statutory provisions.
The HC quashed and set aside the Magistrate's orders dated 06.12.2024 due to material irregularities and non-compliance with Section 315 Cr.P.C. and Section 145 of the Negotiable Instruments Act in a cheque dishonour case. The Magistrate erred by proceeding without a written application from the accused to be examined as a witness and improperly closed the accused's evidence after multiple adjournments where the accused was absent. The matter is remanded with directions that the accused must file a written request under Section 315(1)(a) Cr.P.C. to examine himself. The Magistrate shall then permit the accused's oral evidence, allowing documentary evidence only upon justified application, and carefully consider any further evidence after assessing its necessity. The proceedings shall continue from this stage, ensuring adherence to natural justice and statutory provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
