Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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The Calcutta High Court found a violation of principles of natural justice as the impugned order was passed without giving the petitioners an opportunity of hearing as required u/s 75(4) of the Act of 2017. Section 75(4) mandates a hearing when a request is made in writing or an adverse decision is contemplated. The court set aside the order and directed respondent no.1 to reconsider the show cause notice and reply after providing the petitioners with a hearing. The petition was disposed of accordingly.
The Calcutta High Court found a violation of principles of natural justice as the impugned order was passed without giving the petitioners an opportunity of hearing as required u/s 75(4) of the Act of 2017. Section 75(4) mandates a hearing when a request is made in writing or an adverse decision is contemplated. The court set aside the order and directed respondent no.1 to reconsider the show cause notice and reply after providing the petitioners with a hearing. The petition was disposed of accordingly.
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