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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...
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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...
HC examined procedural compliance in tax assessment proceedings. The court determined that the order dated March 30, 2021 constituted a draft assessment order rather than a final order, as mandatory procedures were not properly followed. Consequently, the subsequent demand notice, penalty order, and recovery notices were deemed invalid as they were based on a draft rather than final assessment. While the draft assessment order itself remained valid and could not be set aside, the court quashed all subsequent enforcement actions including the demand notice dated March 30, 2021, penalty order dated March 16, 2022, and recovery notices dated December 30, 2021, as these could not be legally issued based on a draft order.
HC examined procedural compliance in tax assessment proceedings. The court determined that the order dated March 30, 2021 constituted a draft assessment order rather than a final order, as mandatory procedures were not properly followed. Consequently, the subsequent demand notice, penalty order, and recovery notices were deemed invalid as they were based on a draft rather than final assessment. While the draft assessment order itself remained valid and could not be set aside, the court quashed all subsequent enforcement actions including the demand notice dated March 30, 2021, penalty order dated March 16, 2022, and recovery notices dated December 30, 2021, as these could not be legally issued based on a draft order.
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