Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The High Court set aside the impugned order of assessment due to violation of principles of natural justice as the show cause notice and the order were not served properly to the petitioner. The petitioner was directed to deposit 25% of the disputed tax within four weeks and submit objections along with supporting documents within four weeks from receipt of the order. The respondent was directed to consider the objections after providing a reasonable opportunity of hearing to the petitioner and pass orders in accordance with law. The writ petition was disposed of.
The High Court set aside the impugned order of assessment due to violation of principles of natural justice as the show cause notice and the order were not served properly to the petitioner. The petitioner was directed to deposit 25% of the disputed tax within four weeks and submit objections along with supporting documents within four weeks from receipt of the order. The respondent was directed to consider the objections after providing a reasonable opportunity of hearing to the petitioner and pass orders in accordance with law. The writ petition was disposed of.
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