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 dismissed the petition challenging criminal proceedings under the NI Act while holding that non-impleadment of the firm was a curable defect and not a jurisdictional bar to prosecution. The court ruled that vicarious liability requires the company/firm to be arraigned as principal accused but permitted the complainant to apply to amend the complaint and memo of parties to implead necessary parties. The HC noted procedural delays in service and execution of process attributable to the complainant, directed equitable compensation to the accused for such delay, and stayed no further relief; the petition was dismissed.
The HC dismissed the petition challenging criminal proceedings under the NI Act while holding that non-impleadment of the firm was a curable defect and not a jurisdictional bar to prosecution. The court ruled that vicarious liability requires the company/firm to be arraigned as principal accused but permitted the complainant to apply to amend the complaint and memo of parties to implead necessary parties. The HC noted procedural delays in service and execution of process attributable to the complainant, directed equitable compensation to the accused for such delay, and stayed no further relief; the petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
