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 reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since then. - The notice under Section 148A (b) was sent to the old email address, despite the petitioner's consistent use of the new email address since 2020. - The High Court held that the notice issued under Section 148A(b) to the incorrect email address was invalid, thereby rendering subsequent proceedings void. The court quashed the order passed by the Assessing Authority and the consequential notices for reassessment.
Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since then. - The notice under Section 148A (b) was sent to the old email address, despite the petitioner's consistent use of the new email address since 2020. - The High Court held that the notice issued under Section 148A(b) to the incorrect email address was invalid, thereby rendering subsequent proceedings void. The court quashed the order passed by the Assessing Authority and the consequential notices for reassessment.
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