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...
Section 32A IBC extinguishes a corporate debtor's criminal liability only from the date an approved resolution plan effects a change of management/control to persons unconnected with prior management; the immunity is conditional and aimed at a new management, not past wrongdoers, and therefore was unavailable where no plan was approved. Separately, Section 14 IBC's moratorium merely suspends initiation or continuation of proceedings during CIRP and does not extinguish ongoing criminal liability; consequently the petition for suspension of sentence was dismissed as neither Section 32A nor the moratorium entitled the appellant to relief.
Section 32A IBC extinguishes a corporate debtor's criminal liability only from the date an approved resolution plan effects a change of management/control to persons unconnected with prior management; the immunity is conditional and aimed at a new management, not past wrongdoers, and therefore was unavailable where no plan was approved. Separately, Section 14 IBC's moratorium merely suspends initiation or continuation of proceedings during CIRP and does not extinguish ongoing criminal liability; consequently the petition for suspension of sentence was dismissed as neither Section 32A nor the moratorium entitled the appellant to relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
