Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did not specifically request summons for cross-examination during the assessment proceedings. While acknowledging the importance of natural justice, the Court held that the petitioner's failure to make a specific prayer for cross-examination before the assessing officer precluded the writ petition's consideration on those grounds. The Court highlighted the alternative remedy of appeal and directed the petitioner to approach the appellate authority within 15 days, with the option to request cross-examination of Third Party.
Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did not specifically request summons for cross-examination during the assessment proceedings. While acknowledging the importance of natural justice, the Court held that the petitioner's failure to make a specific prayer for cross-examination before the assessing officer precluded the writ petition's consideration on those grounds. The Court highlighted the alternative remedy of appeal and directed the petitioner to approach the appellate authority within 15 days, with the option to request cross-examination of Third Party.
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