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...
A joint complaint under s.138 NI Act covering dishonour of two cheques issued in favour of two different payees was held not maintainable to the extent it clubbed distinct offences and complainants, as neither the NI Act nor CrPC permits joinder of separate s.138 causes by multiple payees in one complaint; proceedings relating to the cheque issued to the second payee were quashed with liberty to file a separate complaint. Invocation of an arbitration clause was held not to bar prosecution since civil/arbitral and criminal remedies can proceed simultaneously, hence quashing was refused on that ground. The plea of premature filing was rejected because the complaint was filed beyond 15 days from first receipt of demand notice, so proceedings for the cheque issued to the first payee were allowed to continue - HC
A joint complaint under s.138 NI Act covering dishonour of two cheques issued in favour of two different payees was held not maintainable to the extent it clubbed distinct offences and complainants, as neither the NI Act nor CrPC permits joinder of separate s.138 causes by multiple payees in one complaint; proceedings relating to the cheque issued to the second payee were quashed with liberty to file a separate complaint. Invocation of an arbitration clause was held not to bar prosecution since civil/arbitral and criminal remedies can proceed simultaneously, hence quashing was refused on that ground. The plea of premature filing was rejected because the complaint was filed beyond 15 days from first receipt of demand notice, so proceedings for the cheque issued to the first payee were allowed to continue - HC
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