Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
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