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...
HC dismissed the writ petition filed by a foreign citizen of Indian origin challenging the legality of an immovable property acquisition and RBI's acceptance of Form IPI-7. It held the petition non-maintainable as the Division Bench, in prior RFAs between the same parties, had already adjudicated that the impugned transaction complied with FERA and RBI's Notification, including remittance through NRO/NRE/FCNR accounts and RBI's conditional acceptance of repatriation. The HC refused to reopen issues finally decided in the appeals and further noted that the petitioner was seeking relief under the repealed FERA beyond the limitation in FEMA s.49(3). The writ petition was dismissed, liberty being reserved to pursue other appropriate remedies.
HC dismissed the writ petition filed by a foreign citizen of Indian origin challenging the legality of an immovable property acquisition and RBI's acceptance of Form IPI-7. It held the petition non-maintainable as the Division Bench, in prior RFAs between the same parties, had already adjudicated that the impugned transaction complied with FERA and RBI's Notification, including remittance through NRO/NRE/FCNR accounts and RBI's conditional acceptance of repatriation. The HC refused to reopen issues finally decided in the appeals and further noted that the petitioner was seeking relief under the repealed FERA beyond the limitation in FEMA s.49(3). The writ petition was dismissed, liberty being reserved to pursue other appropriate remedies.
Note: It is a system-generated summary and is for quick reference only.