Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Refund rejection without a reasonable opportunity to reply to the show-cause notice breached principles of natural justice. Although the Department had discretion to grant further time, that discretion had to be exercised fairly; where the taxpayer sought extension the next day to gather documents and file a reply, immediate rejection on expiry of a short period showed unwarranted haste. The impugned order was quashed, the taxpayer was given two weeks to file its reply with supporting documents, and the Department was left free to pass a fresh order thereafter.
Refund rejection without a reasonable opportunity to reply to the show-cause notice breached principles of natural justice. Although the Department had discretion to grant further time, that discretion had to be exercised fairly; where the taxpayer sought extension the next day to gather documents and file a reply, immediate rejection on expiry of a short period showed unwarranted haste. The impugned order was quashed, the taxpayer was given two weeks to file its reply with supporting documents, and the Department was left free to pass a fresh order thereafter.
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