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 granted mandamus directing the first respondent, the Insolvency and Bankruptcy Board of India, to adhere to the procedural requirements under the 2017 Grievance and Complaint Handling Procedure Regulations in considering the petitioner's complaints. The Board must ensure that the Disciplinary Committee follows the principles of natural justice, issues a reasoned order on any show cause notices, and applies Chapter V provisions on restitution where applicable. The court recognized that the matter involving the third respondent remains at a preliminary stage, prior to determination of a prima facie case for investigation. The Board was ordered to complete the complaint resolution process concerning the first respondent within three months from receipt of the order. The petition was accordingly closed.
The HC granted mandamus directing the first respondent, the Insolvency and Bankruptcy Board of India, to adhere to the procedural requirements under the 2017 Grievance and Complaint Handling Procedure Regulations in considering the petitioner's complaints. The Board must ensure that the Disciplinary Committee follows the principles of natural justice, issues a reasoned order on any show cause notices, and applies Chapter V provisions on restitution where applicable. The court recognized that the matter involving the third respondent remains at a preliminary stage, prior to determination of a prima facie case for investigation. The Board was ordered to complete the complaint resolution process concerning the first respondent within three months from receipt of the order. The petition was accordingly closed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
