Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the premise that the petitioner had not filed any reply to the Show Cause Notices, when in fact a response had been submitted. This factual error constituted a fundamental breach of procedural fairness, as the adjudicating authority failed to consider the petitioner's submissions before reaching its determination. The writ petition was accordingly allowed, invalidating the original order.
The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the premise that the petitioner had not filed any reply to the Show Cause Notices, when in fact a response had been submitted. This factual error constituted a fundamental breach of procedural fairness, as the adjudicating authority failed to consider the petitioner's submissions before reaching its determination. The writ petition was accordingly allowed, invalidating the original order.
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