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...
Allegations of professional misconduct against counsel for filing an appeal on oral/client instructions were rejected because the record showed no misconduct and the filing was under bona fide instructions; consequently, no direction for payment of 18% interest or litigation costs was warranted on that basis. The appellate order dismissing the underlying appeal for non-rectification of defects under Rule 26(3)-(4) was affirmed, and the proceeding was closed. In view of frivolous and false imputations that undermine the legal profession, liberty was reserved to the affected counsel to initiate criminal proceedings for malicious prosecution against the appellant. - NCLAT
Allegations of professional misconduct against counsel for filing an appeal on oral/client instructions were rejected because the record showed no misconduct and the filing was under bona fide instructions; consequently, no direction for payment of 18% interest or litigation costs was warranted on that basis. The appellate order dismissing the underlying appeal for non-rectification of defects under Rule 26(3)-(4) was affirmed, and the proceeding was closed. In view of frivolous and false imputations that undermine the legal profession, liberty was reserved to the affected counsel to initiate criminal proceedings for malicious prosecution against the appellant. - NCLAT
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