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...
Non-bailable warrants issued against a person summoned under Section 50 PMLA were quashed on the ground that the Special Court lacked jurisdiction under Section 73 CrPC. Section 73 permits warrants only against a convict, proclaimed offender, or a person accused of a non-bailable offence who is evading arrest; here the person was consistently shown as a "witness" in summons and MLAT material, and there was no finding that he was an accused or absconding. Non-compliance with Section 50 summons could at best attract prosecution under Section 174 IPC, not issuance of warrants without meeting Section 73 prerequisites. The impugned order was set aside and the petition was allowed - HC
Non-bailable warrants issued against a person summoned under Section 50 PMLA were quashed on the ground that the Special Court lacked jurisdiction under Section 73 CrPC. Section 73 permits warrants only against a convict, proclaimed offender, or a person accused of a non-bailable offence who is evading arrest; here the person was consistently shown as a "witness" in summons and MLAT material, and there was no finding that he was an accused or absconding. Non-compliance with Section 50 summons could at best attract prosecution under Section 174 IPC, not issuance of warrants without meeting Section 73 prerequisites. The impugned order was set aside and the petition was allowed - HC
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