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 NCLAT held that a contempt petition alleging violation of a subsequent SC order failed: the SC had adjudicated the related matter and the NCLAT's earlier order was set aside, but that decision did not assist the Appellant on the merits here. Reliance on Bhagwan Singh was rejected as inapposite because it arose from a High Court quashal under CrPC §482, whereas the Appellant's applications remain pending before the NCLT, Principal Bench. Those applications were adjourned for final hearing and, given their pendency and absence of prejudice, no interim relief was warranted. The appeal was accordingly dismissed and disposed of without grant of interim relief.
The NCLAT held that a contempt petition alleging violation of a subsequent SC order failed: the SC had adjudicated the related matter and the NCLAT's earlier order was set aside, but that decision did not assist the Appellant on the merits here. Reliance on Bhagwan Singh was rejected as inapposite because it arose from a High Court quashal under CrPC §482, whereas the Appellant's applications remain pending before the NCLT, Principal Bench. Those applications were adjourned for final hearing and, given their pendency and absence of prejudice, no interim relief was warranted. The appeal was accordingly dismissed and disposed of without grant of interim relief.
Note: It is a system-generated summary and is for quick reference only.