Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - The view of the learned Single Judge that there has been violation of principles of natural justice is agreed upon - however, quashing of the said show cause notice-cum-demand would not be necessary in the facts and circumstances of the case and if the order passed in the writ petition is slightly modified, it will not only protect the interest of the assessee but also the interest of the revenue. - HC
Pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - The view of the learned Single Judge that there has been violation of principles of natural justice is agreed upon - however, quashing of the said show cause notice-cum-demand would not be necessary in the facts and circumstances of the case and if the order passed in the writ petition is slightly modified, it will not only protect the interest of the assessee but also the interest of the revenue. - HC
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