SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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Effective opportunity of personal hearing in GST adjudication requires that the hearing be scheduled after expiry of the deadline for replying to the show-cause notice. Scheduling it earlier makes the hearing illusory because the taxpayer cannot first submit the permitted response, thereby breaching principles of natural justice. Adjudication and appellate orders passed in these circumstances were quashed, with fresh proceedings to recommence from the show-cause notice stage after allowing a reply and then fixing a personal hearing.
Effective opportunity of personal hearing in GST adjudication requires that the hearing be scheduled after expiry of the deadline for replying to the show-cause notice. Scheduling it earlier makes the hearing illusory because the taxpayer cannot first submit the permitted response, thereby breaching principles of natural justice. Adjudication and appellate orders passed in these circumstances were quashed, with fresh proceedings to recommence from the show-cause notice stage after allowing a reply and then fixing a personal hearing.
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