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...
Principles of natural justice were violated by denying opportunity for personal hearing without making serious attempts to reach out to appellant. Recovery proceedings cannot be initiated when stay application is pending for reasons beyond assessee's control. In revised appeals scheme with mandatory pre-deposit, stay on appealed order is deemed operative once appeal is accepted by Tribunal after paying requisite pre-deposit. Impugned order was cryptic without adjudicating rights and liabilities by applying mind to merits. First Appellate Authority could have decided matter ex-parte for non-prosecution, but not at first instance when intimation letter was returned with remarks 'left and moved'. Appellant's laxity in not updating contact address is not condoned, but substantive justice should not be denied on technical grounds without visible efforts to reach out. Impugned order and consequent Demand Notice set aside, matter remanded to First Appellate Authority for fresh decision after giving appellant opportunity of being heard.
Principles of natural justice were violated by denying opportunity for personal hearing without making serious attempts to reach out to appellant. Recovery proceedings cannot be initiated when stay application is pending for reasons beyond assessee's control. In revised appeals scheme with mandatory pre-deposit, stay on appealed order is deemed operative once appeal is accepted by Tribunal after paying requisite pre-deposit. Impugned order was cryptic without adjudicating rights and liabilities by applying mind to merits. First Appellate Authority could have decided matter ex-parte for non-prosecution, but not at first instance when intimation letter was returned with remarks 'left and moved'. Appellant's laxity in not updating contact address is not condoned, but substantive justice should not be denied on technical grounds without visible efforts to reach out. Impugned order and consequent Demand Notice set aside, matter remanded to First Appellate Authority for fresh decision after giving appellant opportunity of being heard.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
