Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.
Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.
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