Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite request and assessment order was passed within short notice. The Court held that granting only two days' time to respond to show cause notice and not providing opportunity for virtual hearing despite request constituted breach of principles of natural justice. Relying on precedent, the Court quashed the assessment order, consequential demand notice, and penalty notice, allowing the writ petition on these grounds.
Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite request and assessment order was passed within short notice. The Court held that granting only two days' time to respond to show cause notice and not providing opportunity for virtual hearing despite request constituted breach of principles of natural justice. Relying on precedent, the Court quashed the assessment order, consequential demand notice, and penalty notice, allowing the writ petition on these grounds.
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