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. It held that the RDDB Act constitutes a self-contained recovery code and Rule 68B of the Second Schedule to the IT Act does not apply mandatorily to RDDB proceedings; therefore no separate three-/four-/seven-year bar can be imported into recovery actions under the RDDB Act. Jurisdiction to execute arises after the recovery certificate attains finality under ss.19 and 25, and limitation for recovery proceedings is governed by Article 136 of the Limitation Act. Sales conducted beyond the aspirational time-limits are irregular but not void; decrees affected by such defects must be assailed by appropriate appellate or review remedies, and constructive res judicata precludes collateral relitigation.
The HC dismissed the petition. It held that the RDDB Act constitutes a self-contained recovery code and Rule 68B of the Second Schedule to the IT Act does not apply mandatorily to RDDB proceedings; therefore no separate three-/four-/seven-year bar can be imported into recovery actions under the RDDB Act. Jurisdiction to execute arises after the recovery certificate attains finality under ss.19 and 25, and limitation for recovery proceedings is governed by Article 136 of the Limitation Act. Sales conducted beyond the aspirational time-limits are irregular but not void; decrees affected by such defects must be assailed by appropriate appellate or review remedies, and constructive res judicata precludes collateral relitigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
