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...
DSC granted regular bail to the Applicant in proceedings concerning alleged import misdeclaration of 36 containers of dry dates. The court noted an earlier HC direction for provisional release of seized goods upon security by a third party, observed documentary and digital evidence already secured by the Investigating Agency, the Applicant's custody since 26/06/2025, and absence of criminal antecedents, concluding further detention unnecessary. Bail was ordered on execution of a personal recognizance bond of Rs.100,000 with two solvent sureties of like amount to the satisfaction of the learned trial court, subject to any additional conditions the trial court deems appropriate. Application allowed.
DSC granted regular bail to the Applicant in proceedings concerning alleged import misdeclaration of 36 containers of dry dates. The court noted an earlier HC direction for provisional release of seized goods upon security by a third party, observed documentary and digital evidence already secured by the Investigating Agency, the Applicant's custody since 26/06/2025, and absence of criminal antecedents, concluding further detention unnecessary. Bail was ordered on execution of a personal recognizance bond of Rs.100,000 with two solvent sureties of like amount to the satisfaction of the learned trial court, subject to any additional conditions the trial court deems appropriate. Application allowed.
Note: It is a system-generated summary and is for quick reference only.