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...
Prima facie material in the FIR and case diary showed involvement in offences under the Prevention of Corruption Act, and the Court held that custodial interrogation was necessary to confront the applicant with incriminating evidence. The allegations were treated as part of a serious economic offence involving a deep-rooted conspiracy and public funds, which weighed against discretionary anticipatory bail. The plea of parity failed because the earlier coordinate Bench order arose in a different factual setting, and parity with co-accused who had obtained regular bail after substantial custody was not comparable to an anticipatory bail claim. Anticipatory bail was therefore rejected.
Prima facie material in the FIR and case diary showed involvement in offences under the Prevention of Corruption Act, and the Court held that custodial interrogation was necessary to confront the applicant with incriminating evidence. The allegations were treated as part of a serious economic offence involving a deep-rooted conspiracy and public funds, which weighed against discretionary anticipatory bail. The plea of parity failed because the earlier coordinate Bench order arose in a different factual setting, and parity with co-accused who had obtained regular bail after substantial custody was not comparable to an anticipatory bail claim. Anticipatory bail was therefore rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
