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...
In a writ challenging actions under PMLA, the petitioner sought to amend the main prayer to add a declaration that Sections 50 and 63 are unconstitutional. The court held that the vires of these provisions already stands upheld by the SC, and the petitioner's plea that the SC ruling is per incuriam could not be entertained in this proceeding; further, since writ proceedings are not governed by CPC procedure, the court declined to permit an amendment introducing a relief it could not consider. Accordingly, the proposed additional relief was rejected, while all other amendments were allowed - HC
In a writ challenging actions under PMLA, the petitioner sought to amend the main prayer to add a declaration that Sections 50 and 63 are unconstitutional. The court held that the vires of these provisions already stands upheld by the SC, and the petitioner's plea that the SC ruling is per incuriam could not be entertained in this proceeding; further, since writ proceedings are not governed by CPC procedure, the court declined to permit an amendment introducing a relief it could not consider. Accordingly, the proposed additional relief was rejected, while all other amendments were allowed - HC
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