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 - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court noted that the petitioner did provide a detailed reply to the SCN, addressing each of the headings provided. The court found the observation of the Proper Officer regarding the insufficiency of the reply to be unsustainable, as it did not reflect a proper consideration of the content submitted. Considering these factors, the High Court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication.
Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court noted that the petitioner did provide a detailed reply to the SCN, addressing each of the headings provided. The court found the observation of the Proper Officer regarding the insufficiency of the reply to be unsustainable, as it did not reflect a proper consideration of the content submitted. Considering these factors, the High Court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication.
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