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    Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance...
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Validity of SCN - Demand of Service Tax - The very purpose of...

Show Cause Notice in Service Tax: Demands Beyond Notice Scope Are Invalid, Must Address All Recipient Objections.

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Service Tax November 4, 2020 Case Laws HC
Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made and the concerned Authority are required to address such objections raised. This is the basis of the fundamental Principles of Natural Justice. In cases where the consequential demand traverses beyond the scope of the show cause notice, it would be deemed that no show cause notice has been given, for that particular demand for which a proposal has not been made - HC

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Acts Income Tax