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...
Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC
Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC
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