Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reasons is a clear violation of natural justice principles.
The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reasons is a clear violation of natural justice principles.
Note: It is a system-generated summary and is for quick reference only.