Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC quashed the reference made by respondent no. 1 to respondent no. 2 under s. 92CA, along with the notice and approval granted by the Principal Commissioner of Income Tax dated 24.12.2019. The court found that the petitioner was not provided a proper opportunity to be heard before the case transfer to the TPO, violating para 3.4 of Instruction No. 3 of 2016. The respondent hastily made the proposal on 24.12.2019 after issuing notice under s. 142(1) on 23.12.2019, giving minimal response time. The court determined the purported opportunity of hearing was merely an empty formality, resulting in breach of natural justice principles.
The HC quashed the reference made by respondent no. 1 to respondent no. 2 under s. 92CA, along with the notice and approval granted by the Principal Commissioner of Income Tax dated 24.12.2019. The court found that the petitioner was not provided a proper opportunity to be heard before the case transfer to the TPO, violating para 3.4 of Instruction No. 3 of 2016. The respondent hastily made the proposal on 24.12.2019 after issuing notice under s. 142(1) on 23.12.2019, giving minimal response time. The court determined the purported opportunity of hearing was merely an empty formality, resulting in breach of natural justice principles.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
