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...
Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court found that the impugned order failed to properly consider the petitioner's detailed reply. Instead, it merely stated that the reply was unsatisfactory without providing specific reasons or engaging with the content of the response. This lack of substantive consideration indicated that the Proper Officer did not apply their mind to the petitioner's submission. - Matter restored back for reconsideration.
Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court found that the impugned order failed to properly consider the petitioner's detailed reply. Instead, it merely stated that the reply was unsatisfactory without providing specific reasons or engaging with the content of the response. This lack of substantive consideration indicated that the Proper Officer did not apply their mind to the petitioner's submission. - Matter restored back for reconsideration.
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