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...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent - The High court acknowledges the change in portal design, with notices and orders now specified under the 'View Notices' and 'View Additional Notices' tabs. However, it finds merit in providing the petitioner an opportunity to contest the proceedings. - The court quashes the impugned assessment orders but imposes a condition requiring the petitioner to remit sums equal to 7.5% of the disputed tax demand.
Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent - The High court acknowledges the change in portal design, with notices and orders now specified under the 'View Notices' and 'View Additional Notices' tabs. However, it finds merit in providing the petitioner an opportunity to contest the proceedings. - The court quashes the impugned assessment orders but imposes a condition requiring the petitioner to remit sums equal to 7.5% of the disputed tax demand.
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