Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income Tax Act, which mandates that where a request for a personal hearing is made, it must be provided, and the hearing shall be conducted through video conferencing. The court noted that since the petitioner had requested a video conferencing hearing, it was mandatory for the respondent to accede to the request. The court emphasized the importance of affording the assessee a reasonable opportunity of being heard before passing an adverse order, citing it as a fundamental principle of natural justice. - Consequently, the court set aside the assessment order and remanded the matter to the concerned Assessing Officer for reconsideration.
Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income Tax Act, which mandates that where a request for a personal hearing is made, it must be provided, and the hearing shall be conducted through video conferencing. The court noted that since the petitioner had requested a video conferencing hearing, it was mandatory for the respondent to accede to the request. The court emphasized the importance of affording the assessee a reasonable opportunity of being heard before passing an adverse order, citing it as a fundamental principle of natural justice. - Consequently, the court set aside the assessment order and remanded the matter to the concerned Assessing Officer for reconsideration.
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