Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Challenge to demand-cum-show-cause - no opportunity for written explanation - violation of natural justice. Writ Court typically doesn't entertain challenges to show-cause notices as they don't affect parties' rights immediately. Show-cause notices can be challenged if issuing authority lacks jurisdiction. Supreme Court in SPECIAL DIRECTOR VERSUS MOHD. GHULAM GHOUSE emphasized jurisdictional issues can be raised before approaching Court. Interim orders shouldn't strip authorities of decision-making power. Following this, writ appeal rejected, petitioner advised to respond to notice and raise contentions before authorities for consideration. Appeal dismissed by High Court.
Challenge to demand-cum-show-cause - no opportunity for written explanation - violation of natural justice. Writ Court typically doesn't entertain challenges to show-cause notices as they don't affect parties' rights immediately. Show-cause notices can be challenged if issuing authority lacks jurisdiction. Supreme Court in SPECIAL DIRECTOR VERSUS MOHD. GHULAM GHOUSE emphasized jurisdictional issues can be raised before approaching Court. Interim orders shouldn't strip authorities of decision-making power. Following this, writ appeal rejected, petitioner advised to respond to notice and raise contentions before authorities for consideration. Appeal dismissed by High Court.
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