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...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the grounds that it was passed in ex-parte proceedings without providing an opportunity for a personal hearing, violating principles of natural justice. - High Court set aside the order, and the respondents directed to provide an opportunity of hearing to the petitioners, conducted by an officer other than the one who issued the show cause notice.
Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the grounds that it was passed in ex-parte proceedings without providing an opportunity for a personal hearing, violating principles of natural justice. - High Court set aside the order, and the respondents directed to provide an opportunity of hearing to the petitioners, conducted by an officer other than the one who issued the show cause notice.
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