Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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Violation of principles of natural justice - notice u/s 46 was not been given to the petitioner - The Court rejects the petitioner's contention regarding non-compliance with Section 46. Since the petitioner filed a NIL return, no notice was necessary under this section. The case falls under Chapter XIV, where notices were issued under Section 70 post-search and seizure. - The Court finds no violation of principles of natural justice. The petitioner was provided with opportunities for a personal hearing, as mandated by Section 75(5) of the Act. The petitioner's admission of GST liability in evidence strengthens this finding. - Consequently, the writ petition was dismissed, with the petitioner directed to pursue appellate remedies.
Violation of principles of natural justice - notice u/s 46 was not been given to the petitioner - The Court rejects the petitioner's contention regarding non-compliance with Section 46. Since the petitioner filed a NIL return, no notice was necessary under this section. The case falls under Chapter XIV, where notices were issued under Section 70 post-search and seizure. - The Court finds no violation of principles of natural justice. The petitioner was provided with opportunities for a personal hearing, as mandated by Section 75(5) of the Act. The petitioner's admission of GST liability in evidence strengthens this finding. - Consequently, the writ petition was dismissed, with the petitioner directed to pursue appellate remedies.
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