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...
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
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