Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The High Court held that there was a violation of principles of natural justice u/s 75(4) of the Act as the petitioner was not given a personal hearing despite it being recorded in the order. The authorized officer was obligated to provide an opportunity of hearing before passing an adverse decision. It was found that no such opportunity was given to the petitioner. The order dated 7th February 2024 was set aside and quashed due to non-compliance with the Act. The petition was disposed of accordingly.
The High Court held that there was a violation of principles of natural justice u/s 75(4) of the Act as the petitioner was not given a personal hearing despite it being recorded in the order. The authorized officer was obligated to provide an opportunity of hearing before passing an adverse decision. It was found that no such opportunity was given to the petitioner. The order dated 7th February 2024 was set aside and quashed due to non-compliance with the Act. The petition was disposed of accordingly.
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