Calcutta High Court held that the mandate laid down under Section 19 of the PMLA has been complied with by the arresting officer in effecting arrest of the petitioner. Accordingly, arrest cannot be said to be vitiated for non-compliance of the same. Thus, writ petition is dismissed.
Himachal Pradesh High Court held that bail in scholarship scam case liable to be granted since there is no chance of commencement and conclusion of trial in near further and twin conditions as per section 45 of PMLA satisfied. Accordingly, bail application allowed.
The issue was whether employees can be taxed when employers deduct but do not deposit TDS. The Court held Section 205 absolutely bars such recovery, placing liability only on employers.
The issue was whether employees are protected when TDS is deducted but not remitted. The Court held tax remains payable as no credit arises without deposit.
The issue was a 44-day delay in filing Form 10B by a charitable trust. The Court held the delay was due to genuine hardship and directed acceptance of the form.
The issue was whether reassessment could proceed without disposing of objections to recorded reasons. The Court held that failure to decide objections vitiates the entire reassessment.
The Court examined rejection of condonation for delayed e-filing despite acceptance of related delays. It ruled that authorities must consider genuine hardship and cannot deny relief on a purely technical ground.
The issue was whether reassessment notices issued after the permissible surviving period were valid. The Court held they were time-barred and quashed them, reinforcing strict adherence to limitation rules.
The issue was whether courts can take cognizance of company fraud offences on a private complaint. The Supreme Court held that offences linked to fraud punishment require an SFIO or authorised government complaint, reinforcing statutory safeguards.
CESTAT Chandigarh held that suspension of customs broker license is liable to be quashed since timelines to be adhered by the officers while suspending or revoking the license of the Customs Broker as prescribed under CBLR, 2018 are not followed.
