Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Wilful disobedience is the core test for civil contempt under Article 215 and Sections 11 and 12 of the Contempt of Courts Act. The High Court held that the earlier writ order only required the employer to recalculate the withheld amount and pay it with statutory interest, not to pay a fixed sum. Because the authority undertook that exercise, determined entitlement, and made payment, substantial compliance was shown and no wilful disobedience was made out. Any challenge to the correctness or adequacy of the quantified amount lay before the appropriate forum, not in contempt.
Wilful disobedience is the core test for civil contempt under Article 215 and Sections 11 and 12 of the Contempt of Courts Act. The High Court held that the earlier writ order only required the employer to recalculate the withheld amount and pay it with statutory interest, not to pay a fixed sum. Because the authority undertook that exercise, determined entitlement, and made payment, substantial compliance was shown and no wilful disobedience was made out. Any challenge to the correctness or adequacy of the quantified amount lay before the appropriate forum, not in contempt.
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