Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was issued, and there was a breach of natural justice. - Considering that the petitioner had already paid a sum exceeding the tax liability indicated in the impugned order, and the revenue interest was fully secured, the court deemed it appropriate to provide the petitioner with an opportunity to be heard.
Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was issued, and there was a breach of natural justice. - Considering that the petitioner had already paid a sum exceeding the tax liability indicated in the impugned order, and the revenue interest was fully secured, the court deemed it appropriate to provide the petitioner with an opportunity to be heard.
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