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...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Page of 4878
Press 'Enter' after typing page number.
41 to 60 of 97553 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.
The High Court examined the validity of an assessment order issued without offering a personal hearing, deeming it a breach of natural justice. The case was transferred from the National Faceless Assessment Center to the jurisdictional AO u/s 144B(8). The respondent rejected the petitioner's request for a hearing via video conference due to purported lack of functionality, contrary to provisions in section 144B and a CBDT circular. The court found the respondent's claim baseless as the circular mandated a hearing either via video conference or in a designated area. The petitioner's right to a hearing was upheld, dismissing the respondent's argument of alternative appeal options. The assessment order was annulled, and the matter was remanded for a proper hearing in line with the CBDT circular.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
