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 - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments, recognizing the breach of natural justice and the failure to serve the notice at the correct address. It emphasized the fundamental importance of natural justice and disagreed with the respondent's argument regarding the availability of an alternative remedy, citing precedent that the High Court retains jurisdiction under Article 226 in cases involving such breaches.
Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments, recognizing the breach of natural justice and the failure to serve the notice at the correct address. It emphasized the fundamental importance of natural justice and disagreed with the respondent's argument regarding the availability of an alternative remedy, citing precedent that the High Court retains jurisdiction under Article 226 in cases involving such breaches.
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