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...
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Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
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