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...
Validity of assessment order - copy of the SIB report not provided to the assessee - The court held that the petitioner's version was not considered by the authorities due to its non-appearance before the appellate authority and that the petitioner was not provided with a copy of the SIB report, despite the entire assessment being based on it. This lack of access to crucial information severely prejudiced the petitioner's ability to defend itself, constituting a violation of natural justice. - The adjudicating authority is directed to provide the petitioner with a copy of the SIB report and any other material forming the basis of the demands and adjudicate the matter providing a full opportunity of hearing to the petitioner.
Validity of assessment order - copy of the SIB report not provided to the assessee - The court held that the petitioner's version was not considered by the authorities due to its non-appearance before the appellate authority and that the petitioner was not provided with a copy of the SIB report, despite the entire assessment being based on it. This lack of access to crucial information severely prejudiced the petitioner's ability to defend itself, constituting a violation of natural justice. - The adjudicating authority is directed to provide the petitioner with a copy of the SIB report and any other material forming the basis of the demands and adjudicate the matter providing a full opportunity of hearing to the petitioner.
Note: It is a system-generated summary and is for quick reference only.
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