Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
Effective service of a show cause notice requires more than a portal display: if the notice is not placed in the prescribed "View Notices and Orders" window and no copy is separately served, the recipient is denied a reasonable opportunity to reply. Absence of a personal hearing before adjudication further breaches natural justice and vitiates the consequential order. Where the defect goes to procedural fairness, the High Court may entertain writ jurisdiction despite an alternate appellate remedy, quash the notice and order, and remit the matter for fresh adjudication after reply and hearing.
Effective service of a show cause notice requires more than a portal display: if the notice is not placed in the prescribed "View Notices and Orders" window and no copy is separately served, the recipient is denied a reasonable opportunity to reply. Absence of a personal hearing before adjudication further breaches natural justice and vitiates the consequential order. Where the defect goes to procedural fairness, the High Court may entertain writ jurisdiction despite an alternate appellate remedy, quash the notice and order, and remit the matter for fresh adjudication after reply and hearing.
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