Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Assessment u/s 144B - The order sheet of the officer concerned shows that he has granted the time up to 10/05/2021 but, the same was never communicated to the petitioner. - The fact remains that the assessee would be totally in dark of the next date of hearing and therefore, if that has resulted into finalization of the assessment against the assessee, there is a clear violation of principles of natural justice and therefore, this Court needs to interfere by quashing and setting aside the order of assessment. - HC
Assessment u/s 144B - The order sheet of the officer concerned shows that he has granted the time up to 10/05/2021 but, the same was never communicated to the petitioner. - The fact remains that the assessee would be totally in dark of the next date of hearing and therefore, if that has resulted into finalization of the assessment against the assessee, there is a clear violation of principles of natural justice and therefore, this Court needs to interfere by quashing and setting aside the order of assessment. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
