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...
NCLAT dismissed the appeal and upheld the Adjudicating Authority's order dated 13.08.2025 directing the appellant to vacate the premises and to pay outstanding licence/occupation charges for the period of continued possession. The Tribunal held the one-month termination notice issued by the RP under clauses 10 and 19 of the leave-and-licence agreement was valid; absence of RERA proceedings did not preclude termination. The Tribunal further ruled that consequential relief for unpaid licence fees could properly be granted while directing vacation, and that refusal to grant such relief would not protect the appellant's continued occupation. Impugned orders in I.A. Nos. 852, 1404 and 1100 of 2025 were upheld; appeal disposed.
NCLAT dismissed the appeal and upheld the Adjudicating Authority's order dated 13.08.2025 directing the appellant to vacate the premises and to pay outstanding licence/occupation charges for the period of continued possession. The Tribunal held the one-month termination notice issued by the RP under clauses 10 and 19 of the leave-and-licence agreement was valid; absence of RERA proceedings did not preclude termination. The Tribunal further ruled that consequential relief for unpaid licence fees could properly be granted while directing vacation, and that refusal to grant such relief would not protect the appellant's continued occupation. Impugned orders in I.A. Nos. 852, 1404 and 1100 of 2025 were upheld; appeal disposed.
Note: It is a system-generated summary and is for quick reference only.