Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
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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