Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of registration, it's likely they wouldn't have regular access to the portal. Additionally, the assessment order shows the petitioner's non-participation in the proceedings, leading to interference with the impugned order. - Matter restored back for fresh adjudication.
Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of registration, it's likely they wouldn't have regular access to the portal. Additionally, the assessment order shows the petitioner's non-participation in the proceedings, leading to interference with the impugned order. - Matter restored back for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
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