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...
The CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be said that there is effective service of notice, as contemplated u/s 37C of the Act. The Commissioner (Appeals) dismissed the appeal on the grounds of limitation without providing an opportunity of personal hearing or reasonable time to file a miscellaneous application, violating the principles of natural justice. The matter was remanded back to the Commissioner (Appeals) to decide the appeal on merits after providing a proper opportunity of being heard to the appellant.
The CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be said that there is effective service of notice, as contemplated u/s 37C of the Act. The Commissioner (Appeals) dismissed the appeal on the grounds of limitation without providing an opportunity of personal hearing or reasonable time to file a miscellaneous application, violating the principles of natural justice. The matter was remanded back to the Commissioner (Appeals) to decide the appeal on merits after providing a proper opportunity of being heard to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
