Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
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